Affirmed on the authority of Bonwit, Teller & Co. v. Commissioner (C. C. A.) 53 F.(2d) 381, 82 A. L. B. 325, Bedell v. Commissioner (C. C. A.) 30 F.(2d) 622, and Central Bank Block Ass’n v. Commissioner, 57 F.(2d) 5 (C. C. A. 5).
Affirmed on the authority of Bonwit, Teller & Co. v. Commissioner (C. C. A.) 53 F.(2d) 381, 82 A. L. B. 325, Bedell v. Commissioner (C. C. A.) 30 F.(2d) 622, and Central Bank Block Ass’n v. Commissioner, 57 F.(2d) 5 (C. C. A. 5).