¶1R. W. Keenon, of Lexington, Ky., for petitioner.
¶2Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John T. Rogers, J. Louis Monarch, and Muriel S. Paul, all of Washington, D. G, for respondent.
¶3Before SIMONS, ALLEN, and MARTIN, Circuit Judges.
¶5Upon consideration of the record, briefs and oral argument in the above-entitled *742cause, the decision of the Board of Tax Appeals (now the Tax Court of the United States) is hereby affirmed upon the reasoning of the Board in its memorandum opinion filed therein. It is so ordered.