Judgment, 45 B.T.A. 707, affirmed pursuant to stipulation, on authority of Cheley v. Commissioner of .Internal Revenue, 10 Cir., 131 F.2d 1018, decided November 4, 1942.
Judgment, 45 B.T.A. 707, affirmed pursuant to stipulation, on authority of Cheley v. Commissioner of .Internal Revenue, 10 Cir., 131 F.2d 1018, decided November 4, 1942.