¶1John McCormick, of New York City, for appellant. '
¶2G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and John MeC. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
¶3Before MANTON, L. HAND, and MACK, Circuit Judges.
¶5Judgment affirmed.