¶1George A. Dickinson, of New York City, for petitioner.
¶2Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, A. F. Prescott, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
¶3Before SWAN, CLARK, and FRANK, Circuit Judges.
¶5Decision affirmed on the opinion of the Tax Court of the United States, 8 T.C. 770.