PER CURIAM.
The question presented is identical with that decided in Bliss v. Commissioner, 68 F.(2d) 890, handed down herewith. For the reasons there stated, the order must be, and is, reversed. L. HAND, Circuit Judge, dissents.
William Albert HARBISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
68 F.2d 1004
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