¶1Thomas L. Zimmerman, New York City, for petitioners.
¶2Meyer Rothwacks, Sp. Asst, to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst, to Atty. Gen., on the brief), for respondent.
¶3Before CLARK, Chief Judge, and FRANK and HASTIE, Circuit Judges.
¶5Affirmed on the opinion of Judge Raum, 22 T.C. 61.