Citations

Full opinion text

PER CURIAM.

Order, 40 B.T.A. 1145, reversed on the authority of Helvering v. Eubank, 311 U. S. 122, 61 S.Ct. 149, 85 L.Ed. 81, and Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655.