*20OPINION.
Milliken:In Boynton Gasoline Co. v. Commissioner, 6 B. T. A. 434, we passed upon the identical question here presented and upon authority of the same, petitioner is entitled, in computing its u/ income for the years 1921 and 1922, to a deduction for the exhaust? of the contracts in question.
Judgment will be entered on 15 days’ n wider Bule 50.