MARTIN, Chief Justice.
This ease involves in principle the identical questions heard and decided by us in Beneficial Loan Society of Trenton v. Commissioner of Internal Revenue, 63 App. D. C. 122, 70 F.(2d) 288, and the eases were argued and submitted together. In accordance with our opinion and decision handed down concurrently herewith in the former case, the decision of the Board of Tax Appeals herein appealed from is affirmed. Affirmed.