*426OPINION.
Phillips:The decision in this case must be adverse to the petitioner, being governed by the decision of the Board in the Appeal of Colip, 5 B. T. A. 123.
Decision will be entered for the respondent.
*426OPINION.
Phillips:The decision in this case must be adverse to the petitioner, being governed by the decision of the Board in the Appeal of Colip, 5 B. T. A. 123.
Decision will be entered for the respondent.