¶1Ambrose L. O’Shea, of New York City (John R. Brook, of New York City, on the brief), for petitioner.
¶2Newton K. Fox, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Samuel H. Levy, 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.