¶1Harry R. Horrow, Francis N. Marshall, Claude H. Hogan, Jr. and Thomas E. Haven, all of San Francisco, Cal., for petitioner.
¶2Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Morton K. Rothschild and Harry Marselli, Sp. Assts. to- Atty. Gen., for respondent.
¶3Before MATHEWS, HEALY and POPE, Circuit Judges.
¶5The decision of the Tax Court is affirmed on the grounds and for the reasons stated in its opinion, 15 T.C. 305.