DECISION.
The determination of the Commissioner is approved on the authority of Appeal of E. C. Huffman, 1 B. T. A. 52; Appeal of John K. Greenwood, 1 B. T. A. 291; and Appeal of Estate of D. F. Buchmiller, 1 B. T. A. 380.
DECISION.
The determination of the Commissioner is approved on the authority of Appeal of E. C. Huffman, 1 B. T. A. 52; Appeal of John K. Greenwood, 1 B. T. A. 291; and Appeal of Estate of D. F. Buchmiller, 1 B. T. A. 380.