On the authority of Commissioner of Internal Revenue v. F. H. E. Oil Company, 5 Cir., 102 F.2d 596, affirmed by the Supreme Court of the United States November 6, 1939, 60 S.Ct. 26, 84 L.Ed. -, the petition is allowed, the judgment of the Board is reversed and the cause is remanded for further proceedings not inconsistent with the opinion of this Court in that case.