¶1Harry J. Alker, Jr., and Edward S. Weyl, both of Philadelphia, Pa., for petitioners.
¶2Warren F. Wattles, Sp. Asst, to Atty. Gen., for respondent.
¶3Before MARIS, JONES, and GOOD-RICPI, Circuit Judges.
¶5The decision of the Board of Tax Appeals, 39 B.T.A. 902, is affirmed. In re Hoffman, D.C., 16 F.Supp. 391, affirmed Yocum v. Rothensies, 3 Cir., 87 F.2d 200.