¶1F. Sims McGrath, of New York City, for petitioner.
¶2Morton K. Rothschild, Sp. Asst. to Atty. Gen., for respondent.
¶3Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
¶5Order affirmed on authority of Van Wart v. Commissioner of Internal Revenue, 295 U.S. 112, 55 S.Ct. 660, 79 L.Ed. 1336.