opinion: No. 371.
  Lasky et vir v. Commissioner of Internal Revenue.
  Argued March 7, 1957.
  Decided March 11, 1957.
  Robert Ash argued the cause for petitioners. With him on the brief was Carl F. Bauersfeld. Philip Elman argued the cause for respondent. On the brief were Solicitor General Rankin, Assistant Attorney General Rice, Leonard B. Sand and I. Henry Kutz.
  Per Curiam:
  The judgment is affirmed. R. Simpson & Co. v. Commissioner, 321 U. S. 225; Helvering v. Northern Coal Co., 293 U. S. 191.
  Mr. Justice Douglas dissents.