¶1George L. Cassidy, of Detroit, Mich., for' petitioner.
¶2Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and Irving M. Tullar, all of Washington, D. C., for respondent.
¶3Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
¶5Pursuant to agreed motion of counsel, it is ordered that the decision of the United States Board of Tax Appeals be and the same is hereby affirmed.