The opinion
PER CURIAM.
The Supreme Court has now decided the case of Lucas, Commissioner of Internal Revenue v. American Code Co., Inc., 50 S. Ct. 202 , 74 L. Ed., and reversed our ruling. In accordance with our opinion [ 36 F.(2d) 719 ], it is therefore neeessary for us to modify so much of our decision as deducted the sum of $10,614.12.
As the result, the decision of the Board of Tax Appeals is affirmed in toto.