*132OPINION.
Sternhagen :The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.
Judgment will be entered for the Commissioner.
*132OPINION.
Sternhagen :The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.
Judgment will be entered for the Commissioner.