¶1George T. Altman, of Los Angeles, Cal., for petitioner.
¶2Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, A. F. Prescott and Fred E. Youngman, Sp. Assts. Atty. Gen., for respondent.
¶3Before MATHEWS, STEPHENS, and ORR, Circuit Judges.
¶5The judgment of the Tax Court is affirmed.