¶1■ Rabkin and Mark H. Johnson, New York City, Jacob Rabkin, New York City, of counsel, for Isidor Dobkin, petitioner.
¶2Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and Louise Foster, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.,
¶3Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
¶5Affirmed on opinion of Arundell, J., 15 T.C. 31.