dissenting: In my view the reasoning of Jandorf v. Commissioner (C. A., 2d Cir., 1948), 171 Fed. (2d) 464, is convincing-on the third issue herein. Therefore I respectfully dissent.
Ahóndele, J., agrees with this dissent.dissenting: In my view the reasoning of Jandorf v. Commissioner (C. A., 2d Cir., 1948), 171 Fed. (2d) 464, is convincing-on the third issue herein. Therefore I respectfully dissent.
Ahóndele, J., agrees with this dissent.