*489DECISION.
The determination of the Commissioner is approved. Appeal of National City Bank of Seattle, 1 B. T. A. 139; Appeal of Simmons & Hammond Manufacturing Co., 1 B. T. A. 803.
*489DECISION.
The determination of the Commissioner is approved. Appeal of National City Bank of Seattle, 1 B. T. A. 139; Appeal of Simmons & Hammond Manufacturing Co., 1 B. T. A. 803.