¶1Max Turner, of New York City (Kenneth Carroad, of New York City, on the brief), for petitioner.
¶2Louise Foster, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.
¶3Before MARIS, JONES, and GOODRICH, Circuit Judges.'
¶5The decision of the Board of Tax Appeals is affirmed for the reasons fully and satisfactorily set forth in its opinion.