(concurring) :
Deeming the foregoing opinion not inconsistent with Commissioner of Internal Revenue v. Wilshire Holding Corp., 288 F.2d 799 (9th Cir., 1961); Starr’s Estate v. Commissioner of Internal Revenue, 274 F.2d 294 (9th Cir., 1959) and Robinson v. Elliott, 262 F.2d 383 (9th Cir., 1958), I concur.