Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Attorney, Tax Division, Department of Justice, Washington, D.C., and R. P. Hertzog, Acting Chief Counsel, and C. R. Marshall, Sp. Atty., Internal Revenue Service Washington, D.C., for petitioner.
J. Eben Hart, Oklahoma City, Okl., for respondent.
Before MURRAH, Chief Judge, and BREITENSTEIN, Circuit Judge.
