¶1Walter Mendelsohn and Wilbur H. Friedman, both of New York City (Pros-kauer, Rose & Paskus, of New York City, of counsel), for petitioner.
¶2' James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent.
¶3Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
¶5Decision affirmed on the authority of Johnston v. Commissioner (C.C.A.) 86 F.2d 732, and Davis v. United States (C.C.A.) 87 F.2d 323.