*1117DECISION.
Upon the authority of the Appeal of the National Refining Co., 1 B. T. A. 236, and the Appeal of John W. Collinson, 1 B. T. A. 561, the deficiency determined by the Commissioner is disallowed.
*1117DECISION.
Upon the authority of the Appeal of the National Refining Co., 1 B. T. A. 236, and the Appeal of John W. Collinson, 1 B. T. A. 561, the deficiency determined by the Commissioner is disallowed.