¶1Edward J. Behrens, New York City, Charles H. Lawson, New York City, of counsel, for petitioner.
¶2H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
¶3Before SWAN, Chief Judge, and AUGUSTUS N. HAND and FRANK, Circuit Judges.
¶5Decision affirmed on the opinion of the Tax Court, 18 T.C. 65.