¶1Charles E, Hotchkiss, Sydney G. Soons, and J. Sterling Halstead, all of New York City, for petitioners.
¶2*1078G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and James K. Polk, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.
¶3Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Decision affirmed.