PER CURIAM.
Order, 40 B.T.A. 1145, reversed on the authority of Helvering v. Eubank, 311 U. S. 122, 61 S.Ct. 149, 85 L.Ed. 81, and Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655.
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. George O. KNAPP, Respondent
121 F.2d 454
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