PER CURIAM.
Affirmed per stipulation on authority of M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir, 1952, 194 F.2d 221.
BIG CHIEF DRILLING COMPANY v. COMMISSIONER OF INTERNAL REVENUE
196 F.2d 218
Authorities cited
No cited authorities resolved to law.co cases yet.