¶1Marshall Snyder, of Brooklyn, for petitioner Thomas L. Grace.
¶2Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and S. Dee Hanson, 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.