Garrett v. Commissioner , 19 B.T.A. 1256 ( 1930 )

OPINION.

Arundell:

The question presented in this case is the same as that in Mrs. E. A. Giffin, 19 B. T. A. 1243, and in accordance with our decision in that case we affirm the respondent’s determination.

Decision will he entered for the respondent.