
    J. Fleet COWDEN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 6714.
    United States Court of Appeals First Circuit.
    Sept. 21, 1966.
    J. Fleet Cowden, Sudbury, Mass., for petitioners.
    Donald W. Williamson, Jr., Attorney, Department of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., and Meyer Rothwacks and Harry Baum, Attorneys, Department of Justice, were on brief, for respondent.
    Before ALDRICH, Chief Judge, Mc-ENTEE and COFFIN, Circuit Judges.
   OPINION OF THE COURT.

PER CURIAM.

The decision of the Tax Court, November 24, 1965, Docket No. 1213-63, is affirmed.  