dissenting: I dissent from that part of the opinion which is inconsistent with the Coast Counties Gas & Electric Co., 33 B. T. A. 1199, for the reasons given in that opinion in support of the conclusion therein.
dissenting: I dissent from that part of the opinion which is inconsistent with the Coast Counties Gas & Electric Co., 33 B. T. A. 1199, for the reasons given in that opinion in support of the conclusion therein.