Decision affirmed on authority of Helvering v. Butterworth (In re Pardee), 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365, and Warner v. Commissioner, 66 F.(2d) 403 (C.C.A.2).
Decision affirmed on authority of Helvering v. Butterworth (In re Pardee), 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365, and Warner v. Commissioner, 66 F.(2d) 403 (C.C.A.2).