The opinion
Kern, J., concurring: While I concur in the result reached by the majority, it is my opinion that this case can not be satisfactorily distinguished from J. Edward Johnston, 41 B. T. A. 550, and Robert C. Suhr, 41 B. T. A. 1270; reversed 126 Fed. (2d) 283. Therefore, those cases should be expressly overruled and the statement should be made that, on the point here in issue, they will no longer be followed.