¶1William G. Murphy, of New York City, for petitioners.
¶2Melva M. Graney, of Washington, D. C., for respondent.
¶3Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges.
¶5Affirmed on authority of Helvering v. Hallock, 309 U.S. 106, 60 S.Ct. 444, 84 L.Ed. 604, 125 A.L.R. 1368.