dissenting: I dissent for the reason that I can not distinguish the present case from the cases of Paso Robles Mercantile Co., 12 B. T. A. 750, and 18 B. T. A. 415, which have not been overruled.
Matthews agrees with this dissent.dissenting: I dissent for the reason that I can not distinguish the present case from the cases of Paso Robles Mercantile Co., 12 B. T. A. 750, and 18 B. T. A. 415, which have not been overruled.
Matthews agrees with this dissent.