*856DECISION.
The deficiency determined by the Commissioner is disallowed. United States v. Carroll Chain Co., 8 Fed. (2d) 529; Appeal of Carroll Chain Co., 1 B. T. A. 38; Patapsco Ballast Co., 1 B. T. A. 1081.
*856DECISION.
The deficiency determined by the Commissioner is disallowed. United States v. Carroll Chain Co., 8 Fed. (2d) 529; Appeal of Carroll Chain Co., 1 B. T. A. 38; Patapsco Ballast Co., 1 B. T. A. 1081.