Opinion
The opinion
Leech,
dissenting: I dissent from the result reached in the majority opinion because I think its conclusion on the first point is wrong on both its premises. Commissioner v. Tillotson Manufacturing Co., 76 Fed. (2d) 189, affirming 27 B. T. A. 913; H. C. Gowran, 32 B. T. A. 820; James H. Torrens, 31 B. T. A. 787.
Morris agrees with this dissent.
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