¶1G. A. Youngquist, Sewall Key, C. M. Charest, and John D. Foley, all of Washington, D. C., for appellant.
¶2Claude R. Branch, of Boston, Mass., and W. W. Spalding, of Washington, D. C., for appellee.
¶3Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.
¶5The issues in this appeal are controlled by the same principles as those in Burnet v. Whitcomb, 62 App. D. C. 170, 65 F.(2d) 803, which is concurrently decided by us.
¶6The decision of the Board of Tax Appeals is accordingly reversed and the cause is remanded for further proceedings not inconsistent herewith.
¶7GRONER, Associate Justice, dissents.