OPINION.
Arundell:The issue involved in this proceeding is governed by our decision in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment will be entered for the respondent.
OPINION.
Arundell:The issue involved in this proceeding is governed by our decision in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment will be entered for the respondent.