Opinion
No. 13743.
Argued January 25, 1962.
Decided January 30, 1962.
On Petition for Review of the Decision of The Tax Court of the United States.
Robert W. Wakefield, Wilmington, Del. (Foulk, Walker, Miller Wakefield, Wilmington, Del., on the brief), for petitioners.
Donald P. Horwitz, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D.C., on the brief), for respondent.
Before KALODNER, STALEY and SMITH, Circuit Judges.
Upon review of the record we find no error.
The decision of the Tax Court will be affirmed, 36 T.C. 252.