
    Elwin S. BENTLEY, E. Merritt Ashworth, Leroy P. Brownell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    Nos. 43-45, Docket 21715-21717.
    United States Court of Appeals Second Circuit.
    Argued Oct. 11, 1950.
    Decided Oct. 31, 1950.
    Howe P. Cochran, Washington, D. C., for petitioners-appellants.
    Helen L. Ashworth, pro se.
    Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Harry Baum, Special Assts. to the Atty. Gen., for the respondent, Commissioner of Internal Revenue; Carlton Fox, Washington, D. C., Counsel.
    Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.
   PER CURIAM.

Affirmed on opinion of the Tax Court, 14 T.C. 228.  