¶1Harry B. Wassell, of Pittsburgh, Pa., for petitioner.
¶2Frank J. Wideman, Asst. Atty. Gen., and Thomas A. Carpenter and Sewall Key, Sp. Assts. to Atty. Gen., for respondent.
¶3Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
¶5This case depends on its own particular facts, and, as no precedent or principle is involved and we find ourselves in accord with the action of the Tax Board, we limit ourselves to affirmance of its order.