TERBELL v. COMMISSIONER OF INTERNAL REVENUE

PER CURIAM.

Affirmed on the authority of Bonwit, Teller Co. v. Commissioner (C.C.A.) 53 F.2d 381, 82 A.L.R. 325, Bedell v. Commissioner (C.C.A.) 30 F.2d 622, and Central Bank Block Ass'n v. Commissioner, 57 F.2d 5 (C.C.A. 5).