concurring: I concur in the result reached in this case for reasons set forth in my dissenting opinion in the case of George M. Wright, 18 B. T. A. 471, and also on authority of Edith Scoville, 18 B.T. A. 261.
LaNsdoN dissents.concurring: I concur in the result reached in this case for reasons set forth in my dissenting opinion in the case of George M. Wright, 18 B. T. A. 471, and also on authority of Edith Scoville, 18 B.T. A. 261.
LaNsdoN dissents.