¶1James W. Morris, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
¶2George W. Phillips, Jr., of New York City (J. Robert Sherrod and O. H. Chmil- • lon, both of Washington, D. C., of counsel), for respondent.
¶3Before MANTON, L. HAND, and SWAN, Circuit Judges.
¶5Decision affirmed on opinion of the Board of Tax Appeals.