*82DECISION.
The determination of the Commissioner is approved. Baltzell v. Mitchell, 3 Fed. (2d) 428; Appeal of Brown & Ives, Trustees, 2 B. T. A. 936.
*82DECISION.
The determination of the Commissioner is approved. Baltzell v. Mitchell, 3 Fed. (2d) 428; Appeal of Brown & Ives, Trustees, 2 B. T. A. 936.