¶1Herman J. Walz, Lamb, Webster, Walz, Telesca & Donovan, Rochester, N. Y., for plaintiffs-appellees.
¶2Thomas Silk, Jr., Atty., Dept, of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David 0. Walter, Attys., Dept, of Justice, John T. Curtin, U. S. Atty., C. Donald O’Connor, Asst. U. S. Atty., for defendant-appellant.
¶3Before WATERMAN, SMITH and KAUFMAN, Circuit Judges.
¶5The judgment below is affirmed in open court on the summary judgment memorandum of Judge Burke below, D.C., 262 F.Supp. 718, and on the persuasive authority of Heard v. Commissioner of Internal Revenue, 269 F.2d 911 (3 Cir.1959).