*997DECISION.
The determination of the Commissioner is approved.
Docket No. 869.
Submitted March 23, 1925;
decided April 13, 1925.
John A. Gonlin, C. P. A., for the taxpayer.
Willis D. Nance, Esq., for the Commissioner.
Before James, Steiinhagen, and Trammell.
*997DECISION.
The determination of the Commissioner is approved.
1 B.T.A. 996
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