¶1George F. Thompson and Warner F. Thompson, both of Loekport, N. Y., for petitioner.
¶2Carton Fox, of Washington, D. C., Se-wall Key, Acting Asst. Atty. Gen., and Lee A. Jackson and Norman S. Altman, Sp. Assts. to Atty. Gen., for respondent.
¶3Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.
¶5Affirmed on opinion of the Tax Court of the United States, 6 T.C. 285.