PER CURIAM.
We agree in all respects with the dissenting opinion of Judge Raum, 27 T.C. 624. Hill v. Commissioner, 4 Cir., 181 F.2d 906.
Reversed.
We agree in all respects with the dissenting opinion of Judge Raum, 27 T.C. 624. Hill v. Commissioner, 4 Cir., 181 F.2d 906.
Reversed.