*597DECISION.
The determination of the Commissioner is approved. Appeal of O. W. Rethorst, 1 B. T. A. 448; Appeal of Godwin Ordway, 2 B. T. A. 428.
*597DECISION.
The determination of the Commissioner is approved. Appeal of O. W. Rethorst, 1 B. T. A. 448; Appeal of Godwin Ordway, 2 B. T. A. 428.