*193OPINION.
TRAmmell :The decision in this case is governed by the decision in the Appeal of Louise P. V. Whitcomb, 4 B. T. A. 80.
Judgment will be entered for the Commissioner.
*193OPINION.
TRAmmell :The decision in this case is governed by the decision in the Appeal of Louise P. V. Whitcomb, 4 B. T. A. 80.
Judgment will be entered for the Commissioner.