¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
¶2David W. Richmond, of Washington, D. C.°, for respondent.
¶3Befo're MARIS, CLARK, and JONES, Circuit Judges.
¶5The decision of the Board of Tax Appeals is reversed upon the authority of Commissioner v. Hart, 3 Cir., 106 F.2d 269.