¶1Fred R. Angevine, of New York City, for petitioner.
¶2Ellis. N. Slack, of Washington, D. C., for respondent.
¶3Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Affirmed, on the first ground stated in the opinion of Tyson, Member, 41 B. T. A. 1037.