¶1Morton K. Rothschild, Spec. Asst, to Atty. Gen,, for petitioner.
¶2Truman Henson, of New York City, for respondent.
¶3Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Affirmed on the authority of Groman v. Commissioner, 302 U.S. 82, 654, 58 S.Ct. 108, 82 L.Ed. 63, and Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367.