PER CURIAM.
This controversy between a taxpayer and the Commissioner of Internal Revenue was ably discussed and properly decided by the Tax Court. McNutt-Boyce Company v. Commissioner, 38 T.C. 462. Its decision is Affirmed.
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. McNUTT-BOYCE COMPANY, Respondent
324 F.2d 957
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