¶1Albert L. Hopkins, of Chicago, Ill. (Charles J. Nourse, of New York City, and Samuel H. Horne, of Washington, D.C., on the brief), for taxpayer.
¶2Morton K. Rothschild, of Washington, D.C. (Sewall Key, Acting Asst. Atty. Gen. and Robert N. Anderson and Robert Koerner, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.
¶3Before BIGGS, McLAUGHLIN, and KALODNER, Circuit Judges.
¶5The decisions of the Tax Court are affirmed upon the opinion of Judge Murdock, 5 T.C. 851.