¶1Charles D. Hamel, John Enrietto, and C. F. Rothenburg, all of Washington, D. C. (Hamel, Park & Saunders, of Washington, D. C, of counsel), for petitioner.
¶2James W. Morris, Asst. Atty. Gen., Sevvall Key and Howard P. Locke, Sp. Assts. to Atty. Gen., for respondent.
¶3Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
¶5Order affirmed on opinion of Hon. E. H. Van Fossan, of the Board of Tax Appeals.