Opinion
The opinion
*831 OPINION.
Arundell:
The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in the case of United States v. Robbins, 269 U. S. 315 , and by the, ruling of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for Che Commissioner.
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