¶1*74Theron Lamar Caudle, Asst. Atty Gen., and Lee A. Jackson and Hilbert P. Zarky, Sp. Assts., for petitioner.
¶2D. Webster Egan, of Los Angeles, Cal., for respondent.
¶3Before MATHEWS, STEPHENS, and BONE, Circuit Judges.
¶5The decision of the Tax Court is affirmed upon the authority of Stilgenbaur v. United States, 9 Cir., 115 F.2d 283.