Forrester A. CLARK et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM.

Judgment will be entered vacating the decision of the Tax Court and remanding the action for further proceedings not inconsistent with Fabreeka Products Co. v. Commissioner, 1 Cir., 1961, 294 F.2d 876. The Hanover Bank, Executor v. Commissioner, 82 S.Ct. 1080.