¶1Walter S. Orr, of New York City (Henry Mannix, A. C. Newlin, and White & Case, all of New York City, of counsel), for petitioner.
¶2G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John H. McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
¶3Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Decision affirmed.