*612OPINION.
Graupner:This appeal was presented on behalf of the taxpayer in the same manner that the Appeal of John G. Barbas, 1 B. T. A. 589, was presented. The reasons for the decision in this case were given in our opinion in that appeal.
*612OPINION.
Graupner:This appeal was presented on behalf of the taxpayer in the same manner that the Appeal of John G. Barbas, 1 B. T. A. 589, was presented. The reasons for the decision in this case were given in our opinion in that appeal.