PER CURIAM.
The decision of the Board of Tax Appeals, 39 B.T.A. 902, is affirmed. In re Hoffman, D.C., 16 F.Supp. 391, affirmed Yocum v. Rothensies, 3 Cir., 87 F.2d 200.
No cited authorities resolved to law.co cases yet.
PER CURIAM.
The decision of the Board of Tax Appeals, 39 B.T.A. 902, is affirmed. In re Hoffman, D.C., 16 F.Supp. 391, affirmed Yocum v. Rothensies, 3 Cir., 87 F.2d 200.