Commissioner of Internal Revenue v. Robinette , 73 F.2d 995 ( 1934 )

PER CURIAM.

The issue presented in this ease is identical with that presented in Helvering, Commissioner of Internal Revenue, v. Bliss (Helvering, Commissioner of Internal Revenue, v. Harbison), 55 S. Ct. 17, 79 L. Ed. -, opinion filed by the Supreme Court on November 5, 1934. Upon authority of those eases, the decision’ of the Board of Tax Appeals is affirmed.