¶1Robert E. Cofer and John D. Cofer, both of Austin, Tex., for appellant.
¶2John D. Hartman, U. S. Atty., of San Antonio, Tex. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Wright Matthews, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.
¶3Before BRYAN and FOSTER, Circuit Judges, and HUTCHESON, District Judge.
¶5The judgment is affirmed.