¶1Alan L. Gornick, of New York City, and 'Weston Vernon Jr., of Washington, D. C, for petitioner.
¶2Melva M. Graney, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. Atty. Gen., for respondent.
¶3Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.
¶5Affirmed on authority of Commissioner v. Bayne’s Estate, 2 Cir., 155 F.2d 475.