¶1O’Dwyer & Bernstein, of New York City (Hyman L. Goldstein, of New York City, of counsel), for Leon Bloch, petitioner.
¶2Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Robert M. Weston, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.
¶3Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.
¶5Affirmed on opinion of Tax Court.