¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Michael H. Cardozo, IV, Sp. Assts. to Atty. Gen., for petitioner.
¶2William 'C. Breed, of New York City (Paul L. Peyton, Albert S. Rockwood, and Herbert H. Foster, Jr., all of New York City, of counsel), for respondent.
¶3Before SWAN, CHASE, and FRANK, Circuit Judges.
¶5Order affirmed on the opinion below, 44 B. T. A. 329.