Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C. C. A.) 66 F.(2d) 425.
Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C. C. A.) 66 F.(2d) 425.