Real Estate & Trust Co. v. Commissioner

*786OPINION.

Lansdon :

We are of the opinion that the issue here is conclusively determined on principle by our decision in the Appeal of Howard K. Walter, 2 B. T. A. 453.

Judgment will l>e entered for the petitioner on 15 days’ notice, under Rule 50.

Considered by Lansdon, Steenhagen, GREen, and ARundell.