¶1Perkins, Malone & Washburn, New York City, Watson Washburn, New York City, of counsel, for petitioner, Marion A. Burt Beck.
¶2Mason B. Leming, Washington, D. G, Ellis N. Slack, Acting Asst. Atty. Gen., Melva M. Graney, Sp, Asst, to Atty. Gen., for respondent, Commissioner of Internal Revenue.
¶3Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.
¶5Affirmed on opinion of the Tax Court, 15 T.C. 642.