¶1Amen, Bushnell & Butler, New York City, Russell Hardy, Washington, D. C., William J. Butler, New York City, for petitioners.
¶2Charles Oliphant, Theron L. Caudle, Washington, D. C., Ellis N. Slack, A. F. Prescott, Maryhelen Wig'c, Special Assistants to the Attorney General, for respondent.
¶3Before L. HAND, SWAN and FRANK, Circuit Judges.
¶5Affirmed upon the point that there was no identifiable loss in the year 1941, on authority of Bullard v. United States of America, 2 Cir., 146 F.2d 386.