¶1Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Lucius A. Buck, and A. F. Prescott, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and James H. Yeatman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
¶2Osman E. Swartz, of Charleston, W. Va., pro se.
¶4Decision of Board of Tax Appeals affirmed without opinion.
¶5Judgment filed.