OPINION.
Arundell: The decision of the question presented in this appeal is governed by the decision of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.
Judgment for the petitioner.
OPINION.
Arundell: The decision of the question presented in this appeal is governed by the decision of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.
Judgment for the petitioner.