¶1Benjamin Mahler, of New York City, for petitioner.
¶2. Mabel Walker Willebrandt, Asst. Atty. Gen., and John Vaughan Groner and Bar-ham it. Gary, Sp. Asst. Attys. Gen. (C. M. Churest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
¶3Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
¶5Decision affirmed.