PER CURIAM.
This cause came on to be heard on the transcript of record of the Tax Court of the United States and was argued by counsel. On consideration whereof, it is now here ordered and adjudged by this court that the order of the said Tax Court, 47 B.T.A. 967, be and the same is hereby reversed and the case remanded for further proceedings consistent with the opinion of this court in the case of The Musselman Hub-Brake Co. v. Commissioner of Internal Revenue, 6 Cir., 139 F.2d 65.