*547DECISION.
The determination of the Commissioner is approved. Appeal of Medbury-Wilson Co., 1 B. T. A. 963; Appeal of Hanley-Ried & Co., 2 B. T. A. 315. See also Appeal of W. J. Perry Corporation, 1 B. T. A. 788.
*547DECISION.
The determination of the Commissioner is approved. Appeal of Medbury-Wilson Co., 1 B. T. A. 963; Appeal of Hanley-Ried & Co., 2 B. T. A. 315. See also Appeal of W. J. Perry Corporation, 1 B. T. A. 788.