¶1C. M. Charest, of Washington D. C., for petitioner.
¶2H. E. Spalding, of Detroit, Mich., for respondents.
¶4Order of Board of Tax Appeals affirmed upon authority of May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244, and journal entry of Supreme Court affirming Commissioner v. Northern Trust Co. (C. C. A.) 41 F.(2d) 732.