concurring: I wholly agree with the results reached by the majority. In my opinion, such results are inconsistent with the rationale of this Court’s opinion in Ludwig Littauer & Co., 37 B.T.A. 840 (1938), but in my judgment, that rationale should no longer be followed. See Schreck v. United States, 301 F. Supp. 1265 (D. Md. 1969); see also Rambo v. United States, 353 F. Supp. 1021 (W. D. Ky. 1972); Clark v. Campbell, 341 F. Supp. 171 (N.D. Tex. 1972). Compare Williamson v. United States, an unreported case (N.D. Ill. 1969, 24 A.F.T.R. 2d 69-5561, 69-2 U.S.T.C. par. 9681).