OPINION.
MoRRis:In view of our decision in the Appeal of D. Cerruti, 4 B. T. A. 682, we are of the opinion that the determination of the Commissioner must be sustained.
Judgrmnt for the Commissioner.
OPINION.
MoRRis:In view of our decision in the Appeal of D. Cerruti, 4 B. T. A. 682, we are of the opinion that the determination of the Commissioner must be sustained.
Judgrmnt for the Commissioner.