¶1L. L. Thompson and L. B. Donley, both of Tacoma, Wash., for petitioner.
¶2Sewall Key, Acting Asst. Atty. Gen., and J. Louis Monarch, Carlton Fox, and Newton Fox, Sp. Assts. to Atty. Gen., for respondent.
¶3Before MATHEWS, STEPHENS, and ORR, Circuit Judges.
¶5For the reasons stated in its opinion (6 T.C. 621), the decision of the Tax Court is affirmed.