*827DECISION.
The determination of the Commissioner is approved. See Mitchell v. Bowers, 9 Fed. (2d) 414; Appeal of Yale Kneeland, 1 B. T. A. 150.
*827DECISION.
The determination of the Commissioner is approved. See Mitchell v. Bowers, 9 Fed. (2d) 414; Appeal of Yale Kneeland, 1 B. T. A. 150.