dissenting: Although I agree that the case of Cecil Q. Adams, 20 B. T. A. 243, is not in point, I dissent for reasons set forth in Robert W. Bingham, 8 B. T. A. 603.
dissenting: Although I agree that the case of Cecil Q. Adams, 20 B. T. A. 243, is not in point, I dissent for reasons set forth in Robert W. Bingham, 8 B. T. A. 603.