*304OPINION.
GREen:The issues involved in these appeals are identical with that in the Appeal of Hugh R. Wilson, 3 B. T. A. 957. The deficiencies are in accord with the reasoning and authority of that case.
Judgment for the Commissioner.
*304OPINION.
GREen:The issues involved in these appeals are identical with that in the Appeal of Hugh R. Wilson, 3 B. T. A. 957. The deficiencies are in accord with the reasoning and authority of that case.
Judgment for the Commissioner.