concurring: This case, in my opinion, is not distinguishable from National Carbon Co., 2 T. C. 57, and upon authority of that case I concur in the result.
Offer and Fisher, agree with this concurring opinion.concurring: This case, in my opinion, is not distinguishable from National Carbon Co., 2 T. C. 57, and upon authority of that case I concur in the result.
Offer and Fisher, agree with this concurring opinion.