¶1Marion A. Ross, of Columbus, Ohio, for petitioner.
¶2*528Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D. C., for respondent.
¶3Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.
¶5This case came on to be heard upon the record and briefs and oral argument of counsel.
¶6On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248.