¶1Arthur H. Boelter, Seattle, Wash., for petitioner-appellant.
¶2Ann Belanger Durney, and Francis M. Allegra, Washington, D.C., for respondentappellee.
¶3Before GOODWIN, SCHROEDER and FARRIS, Circuit Judges.
¶4ORDER
¶5The judgment of the Tax Court is affirmed for the reasons stated in the published opinion of the Tax Court. Kenyatta Corporation v. Commissioner of Internal Revenue, 86 T.C. 171 (Feb. 12, 1986).