Decision affirmed on the authority of Johnston v. Commissioner (C.C.A.) 86 F.2d 732, and Davis v. United States (C.C.A.) 87 F.2d 323.
Decision affirmed on the authority of Johnston v. Commissioner (C.C.A.) 86 F.2d 732, and Davis v. United States (C.C.A.) 87 F.2d 323.