Oak Grove & Georgetown Railroad v. Commissioner

*662OPINION.

The question involved in this case has heretofore been decided adversely to the contentions of the petitioner in Appeals of American Varnish Co., 2 B. T. A. 201, and S. W. Bridges & Co., 4 B. T. A. 150, and Chicago Nut Co. v. Commissioner, 5 B. T. A. 614.

Judgment will be entered for the respondent.