¶1Ralph A. Muoia, Dept, of Justice, Tax Division, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Dept, of Justice, Washington, D. C., Drew J. T. O’Keefe, U. S. Atty., on the brief), for appellant.
¶2W. Bradley Ward, Schnader, Harrison, Segal & Lewis, Philadelphia, Pa. (Fred L. Rosenbloom, Wesley H. Caldwell, Roper & Caldwell, Philadelphia, Pa., on the brief), for appellee.
¶3Before BIGGS, Chief Judge, and KALODNER and SMITH, Circuit Judges.
¶5An examination of the record in this case discloses no error. The findings of fact and conclusions of law filed by the court below are correct. The judgment will be affirmed.