(dissenting).
I think that the findings and conclusions of the Tax Court in this case, reported in 13 T.C. 1059, are authorized by the evidence, and therefore I dissent from the judgment of reversal here entered.
(dissenting).
I think that the findings and conclusions of the Tax Court in this case, reported in 13 T.C. 1059, are authorized by the evidence, and therefore I dissent from the judgment of reversal here entered.