dissenting: I disagree with the conclusion reached by the majority upon issue (j), on the authority of the case of John C. Hermann, 27 B. T. A. 409.
McMahon agrees with this dissent.dissenting: I disagree with the conclusion reached by the majority upon issue (j), on the authority of the case of John C. Hermann, 27 B. T. A. 409.
McMahon agrees with this dissent.