The opinion
HUTCHESON, Chief Judge
(dissenting).
While I do not agree with all that is said in the Eighth Circuit opinion in the Midwest Motor Express case, 251 F.2d 405 , affirming the opinion of the Tax Court, 27 T.C. 167 , I do agree fully with the result reached therein. I disagree, therefore, with the views expressed in, and the result of, the opinion of the majority in this case, and respectfully dissent therefrom.