¶1Abraham J. Halprin, of New York City, pro se (Bernard Rothman, of New York City, of counsel).
¶2Harry Baum, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to Atty. Gen., for respondent.
¶3Before L. HAND, SWAN, and PHILLIPS, Circuit Judges.
¶5Affirmed on the authority of Paymer v. Commissioner, 2 Cir., 150 F.2d 334.