¶1Gordon & Young, of New York City, for petitioner.
¶2G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen., and E. C. Crouter, of Washington, D. C., for respondent.
¶3Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges. ’
¶5Decision of the Board of Tax Appeals affirmed.