Richards v. Commissioner of Internal Revenue (111 F.2d 378, 1940)

HOLMES, Circuit Judge.

This case is controlled by our opinion in the case of E. V. Richards, Jr., v. Commissioner of Internal Revenue, 5 Cir., 111 F.2d 376, filed this day. Therefore, .the order of the Board of Tax Appeals is reversed, and the cause remanded for further proceedings not inconsistent with said opinion.

SIBLEY, Circuit Judge, dissents.