OPINION.
Van Fossan :This case is controlled by our decision in Appeal of Estate of George W. Randall, 4 B. T. A. 679. See also Louis Gassner v. Commissioner, 4 B. T. A. 1071.
Judgment will be entered on 16 days’ notice, under Rule 60.
Considered by MaRQtjette, Milliken, and Phillips.