Edwards v. Commissioner of Internal Revenue

PER CURIAM.

Affirmed, 20 T.C. 615. Watson v. Commissioner, 345 U.S. 544, 73 S.Ct. 848, 97 L.Ed. 1232, rehearing denied, 345 U.S. 1003, 73 S.Ct. 1128, 97 L.Ed. 1408.