*134OPINION.
SteRNíiagen:The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.
Judgment will he entered for the Commissioner.
*134OPINION.
SteRNíiagen:The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.
Judgment will he entered for the Commissioner.