The judgments in these consolidated cases, D.C., 103 F.Supp. 182, are reversed, and judgment rendered here for the United. States, upon the authority of Arrowsmith v. Commissioner, 73 S.Ct. 71.
The judgments in these consolidated cases, D.C., 103 F.Supp. 182, are reversed, and judgment rendered here for the United. States, upon the authority of Arrowsmith v. Commissioner, 73 S.Ct. 71.