¶1Boardman & Grout, of Bridgeport, Conn., for petitioner.
¶2G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and A. H. Conner, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel,. Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal' Revenue, both of Washington, D. C., of counsel) , for respondent.
¶3Before MANTON, SWAN, and CHASE, Circuit Judges.
¶5Decision affirmed.