¶1Arthur S. Dayton and H. V. Campbell, both of Charleston, W. Va., for petitioner.
¶2Mabel W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, and Y. J. Hefferman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
¶4On stipulation of counsel, judgment modifying order of United States Board of Tax Appeals filed.