¶1Frank E. Karelsen, Jr., of New York City (Karelsen & Karelsen and Frederick Baum, all of New York City, of counsel), for petitioners.
¶2Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.
¶3Before L. HAND, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.
¶5Order affirmed upon the authority of Pierce v. Commissioner of Internal Revenue, 2 Cir., 100 F.2d 397, 121 A.L.R. 647.