¶1Harold R. Lliowe, of New York City (Joseph H. Kraus, of New York City, of counsel), for petitioner.
¶2J. Louis Monarch and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. U., of counsel), for respondent.
¶3Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
¶5Order affirmed.