
    Reuben D. SILLIMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 63, Docket 23001.
    United States Court of Appeals, Second Circuit.
    Argued Feb. 16, 1955.
    Decided March 10, 1955.
    Alger B. Chapman, Joseph J. O’Con-nell, Jr., Arthur K. Mason, and Brady O. Bryson, New York City (Walter J. Rockier, Washington, D. C., of counsel), for petitioner.
    H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and David 0. Walter, Washington, D. C., for respondent.
    Before FRANK and MEDINA, Circuit Judges, and BRENNAN, District Judge
   PER CURIAM.

Affirmed on the opinion of Judge Arundell, reported in 11 T.C.M. 921, and supplemental opinion, reported in 12 T.C.M. 707.  