¶1Frank W. Harris, of Philadelphia, Pa., for petitioners.
¶2Miriam Lashley, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.
¶3Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.
¶5The decision of the Tax Court is affirmed. '