¶1Appeal from the United States Board of Tax Appeals.
¶2Arthur M. Marsh, of Bridgeport, Conn., for petitioner.
¶3Mabel Walker Willebrandt, Asst. Atty. Gen., John Vaughan Groner, Sp. Asst. Atty. Gen., and C. M. Charest and L. W. Scott, both of Washington, D. C., for respondent.
¶4Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
¶6Order affirmed.