First National Benefit Society v. Commissioner (183 F.2d 191, 1950)

PER CURIAM.

The decision of the Tax Court is affirmed upon the authority of First National Benefit Society v. Stuart, 9 Cir., 134 F.2d 438; Id., 9 Cir., 152 F.2d 298; Commissioner of Internal Revenue v. National Reserve Ins. Co., 9 Cir., 160 F.2d 956.