dissenting: I dissent upon the grounds stated in my dissent to William Huggett, 24 B.T.A. 669, page 676, part of which is in agreement with the Circuit Court of Appeals on appeal of that case, 64 Fed. (2d) 705.
dissenting: I dissent upon the grounds stated in my dissent to William Huggett, 24 B.T.A. 669, page 676, part of which is in agreement with the Circuit Court of Appeals on appeal of that case, 64 Fed. (2d) 705.