Barbour v. Commissioner (110 F.2d 660, 1940)

PER CURIAM.

The question involved in this case is identical with the second question involved in Weir v. Commissioner, 3 Cir., 109 P.2d 996, this day decided, and the facts of the two cases are indistinguishable in all material respects. Upon the authority of that case the decision of the Board of Tax Appeals is affirmed.