¶1James W. Morris, J. P. Wenchel, Se-wall Key, Claude R. Marshall, and Helen R. Carloss, all of Washington, D. C., for petitioner.
¶2Joslyn, Joslyn & Joslyn, of Detroit, Mich., for respondent.
¶3Before HICKS, SIMONS, and AR-ANT, Circuit Judges.
¶5It is ordered and adjudged that the decision of the Board of Tax Appeals be and is affirmed upon the grounds and for the *1010reasons stated in the findings of fact and opinion of the Board reported in 37 B.T.A. 806.