BEENE v. COMMISSIONER OF INTERNAL REVENUE

BRYAN, Circuit Judge.

It was stipulated by counsel that the above case should abide the result of the petition in the case of L.T. Waller and Mrs. L.T. Waller v. Commissioner of Internal Revenue (C.C.A.) 40 F.2d 892, this day decided and affirmed. Accordingly, the decision of the Board of Tax Appeals herein is affirmed.