dissenting: I dissent from the decision on the second point. See Electric Reduction Co. v. Lewellyn, 11 Fed. (2d) 493, and Appeal of Cornelius Lumber Co., 5 B. T. A. 215.
dissenting: I dissent from the decision on the second point. See Electric Reduction Co. v. Lewellyn, 11 Fed. (2d) 493, and Appeal of Cornelius Lumber Co., 5 B. T. A. 215.