Affirmed on the authority of McCormick v. Burnet, Com’r, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244, and Commissioner v. Wallace (C. C. A.) 71 F.(2d) 1002.
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