¶1William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert, Norman D. Keller, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.
¶2Lee A. Jackson, of Washington, D. C. (Sewell Key, Acting Asst. Atty. Gen., and A. F. Prescott, Sp. Asst. to Atty. Gen., on the brief), for respondent.
¶3Before McLAUGHLIN and O’CON-NELL, Circuit Judges, and GOURLEY, District Judge.
¶5The decision of the Tax Court is affirmed upon the opinion of Judge Murdock reported in 5 T.C. 647.