¶1William Galbally, Jr., of Los Angeles, Cal. (James O. Wynn and George G. Blattmachr, both of New York City, of counsel), for petitioner.
¶2Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, George A. Stinson, Morton K. Rothschild, and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for respondent.
¶3Before MATHEWS, STEPHENS, and BONE, Circuit Judges.
¶5The decision of the Tax Court (8 T.C. 689) is affirmed.