DECISION.
The determination of the Commissioner is approved.
Docket No. 1209.
Submitted April 2, 1925;
decided April 13, 1925.
Robert H. Ohamplin, the taxpayer, pro se.
W. Frank Gibbs, Esq., for the Commissioner.
Before Gratjpner and Lansdon.
DECISION.
The determination of the Commissioner is approved.
1 B.T.A. 991
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