¶1Sewall Key, of Washington, D. C., and Francis H. Horan, of New York City, for petitioner.
¶2John E. McClure, of Washington, D. C. (Maude Ellen White and Miller & Chevalier, all of Washington, D. C., of counsel), for respondents.
¶3Before ALSCHULER, SPARKS, and FITZHENRY, Circuit Judges.
¶5On th$ authority of the decision of the Supreme Court in Helvering, Commissioner, v. Susan Dwight Bliss, 55 S. Ct. 17, 79 L. Ed.-, handed down November 5, 1934, the decision herein of the Board of Tax Appeals is affirmed.