*489DECISION.
The determination of the Commissioner is approved. Appeal of National City Bank of Seattle, 1 B. T. A. 139; Appeal of Simmons & Hammond Manufacturing Co., 1 B. T. A. 803.
Docket No. 4185.
Submitted October 27, 1925.
Decided January 28, 1926.
Myron J. Stone for the taxpayer.
L. O. Mitchell, Esq., for the Commissioner.
Before Smith, Littleton, and Tetjssell.
*489DECISION.
The determination of the Commissioner is approved. Appeal of National City Bank of Seattle, 1 B. T. A. 139; Appeal of Simmons & Hammond Manufacturing Co., 1 B. T. A. 803.
3 B.T.A. 488
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