Commissioner of Internal Revenue v. Glikes

PER CURIAM. The. decision of the Board of Tax Appeals is affirmed on the authority of Commissioner of Internal Revenue v. Cleveland Trinidad Paving Co., 6 Cir., 62 F.2d 85; and Blaine L. Stoner v. Commissioner, 3 Cir., 79 F.2d 75; certiorari denied, Helvering v. Stoner, 296 U.S. 650, 56 S.Ct. 309, 80 L.Ed. 462.