OPINION.
Moeris:The opinions of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, and Appeal of Louis Gassner, 4 B. T. A. 1071, are controlling in the instant appeal.
Judgment for the petitioner.
OPINION.
Moeris:The opinions of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, and Appeal of Louis Gassner, 4 B. T. A. 1071, are controlling in the instant appeal.
Judgment for the petitioner.