*202DECISION.
The determination of the Commissioner is approved. (Eevenue Act of 1918: section 216(c) (d).)
Docket No. 353.
Submitted December 3, 1924;
decided December 18, 1924.
Mr. Paul Brown, the taxpayer, in pro. per.
W. Frank Gibbs, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, Kqenee, and Mabquette.
*202DECISION.
The determination of the Commissioner is approved. (Eevenue Act of 1918: section 216(c) (d).)
1 B.T.A. 201
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