¶1G. A. Youngquist, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
¶2J. Marvin Haynes, of Washington, D. C., and Thos. G. Haight, of Jersey City, N. J., for respondents.
¶4Decision of Board of Tax Appeals affirmed.