No. 315, Docket 24418.
Argued May 7, 1958.
Decided May 27, 1958.
Lawrence R. Condon, New York City (Morton C. Fitch, New York City, of counsel), for petitioner-appellant.
Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, L.W. Post, Attys., Department of Justice, Washington, D.C., for Respondent-Appellee.
Before WATERMAN and MOORE, Circuit Judges, and GALSTON, District Judge.
The Tax Court decision is affirmed on the opinion below, 26 T.C. 864.