¶1John Driskill, Cincinnati, Ohio, for petitioners.
¶2Charles K. Rice, John Potts Barnes, Rollin H. Transue, Lee A. Jackson, I. Henry Kutz and John J. Kelley, Jr., and S. Dee Hanson, Washington, D. C., for respondent.
¶3Before McALLISTER, MILLER and STEWART, Circuit Judges.
¶5The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel, and the court being duly advised,
¶6Now, therefore, it is ordered, adjudged, and decreed that the decision herein reviewed be and is hereby affirmed upon the opinion of the Tax Court.