GRONER, Associate Justice.
The facts and law on which this case turns are identical in all respects with the facts and law of No. 5856 (A-C Investment Association v. Commissioner, 62 App. D. C. -, 68 F.(2d) 386), except that the tax year in question is 1928. The reasons applying for the reversal in No-. 5856 apply equally here, and the decision in this ease is therefore reversed. Reversed.