Behrends v. Commissioner , 6 B.T.A. 524 ( 1927 )

OPINION.

Teammell :

The decision on the question involved in these proceedings is governed by the Ap-peal of Charles Colip, 5 B. T. A. 123, and Appeal of C. A. Weaver, 5 B. T. A. 313.

Judgment will he entered for the respondent.