On the authority of Guy T. Helvering, Commissioner of Internal Revenue, v. Southwest Consolidated Corporation, 315 U.S. 194, 62 S.Ct. 546, 86 L.Ed. -, decided February 2, 1942, our former decision reported in 5 Cir., 119 F.2d 561, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.