¶1Pat Malloy, Asst. Atty. Gen., and SewaD Key and Francis H. Horan, Sp. Assts. to Atty. Gen. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and Hartford Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
¶2Barnet D. Golden, of New York City (George E. H. Goodner, of Washington, D. C., of counsel), for petitioners.
¶3Before MANTON, L. HAND, • and SWAN, Circuit Judges.
¶5Decision affirmed.