DIXON v. COMMISSIONER OF INTERNAL REVENUE

PER CURIAM.

The instant appeal presents fact and law questions so similar to Laflin v. Commissioner, 69 F.2d 460, this day decided by this court, that we deem it unnecessary to elaborate our reasons therein given for affirming the order of the Board of Tax Appeals. The decision in that case is controlling.

The order of the Board of Tax Appeals is affirmed.