concurring: Since the facts here support the same distinction from those in Lehman v. Commissioner, 109 Fed. (2d) 99, as was drawn in Marrs McLean, 41 B. T. A. 1266, I concur. Cf. Moses L. Parshelsky, 46 B. T. A. 456.
concurring: Since the facts here support the same distinction from those in Lehman v. Commissioner, 109 Fed. (2d) 99, as was drawn in Marrs McLean, 41 B. T. A. 1266, I concur. Cf. Moses L. Parshelsky, 46 B. T. A. 456.