*193OPINION.
The decision in this case is governed by the decision in the Appeal of Louise P. V. Whitcomb, 4 B. T. A. 80.
Judgment will be entered for the Commissioner.
Docket No. 5854.
Decided October 27, 1926.
W. W. Spalding, Esg., for the petitioner.
Thomas P. Dudley, Jr., Esq., for the respondent.
*193OPINION.
The decision in this case is governed by the decision in the Appeal of Louise P. V. Whitcomb, 4 B. T. A. 80.
Judgment will be entered for the Commissioner.
5 B.T.A. 191
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