¶1Frank P. Jenal, of Los Angeles, Cal., for petitioner.
¶2Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Lucius A. Buck, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.
¶3Before WILBUR and SAWTELLE, Circuit Judges, and NORCROSS, District Judge.
¶5Upon consideration of the record and briefs filed in above cause, and after oral argument on behalf of tbe respective parties, ordered order of Board of Tax Appeals affirmed.