Dave Investment Co. v. Commissioner (462 F.2d 1373, 1972)

PER CURIAM:

The decision of the tax court in these cases with an identical issue is affirmed. We elect to rely on Crosby Valve & Gage Co. v. Commissioner of Internal Revenue, 380 F.2d 146 (1st Cir., 1967), and Sid Richardson Carbon & Gasoline Co. v.United States, 416 F.2d 867 (5th Cir., 1969).