This cause was heard on Monday, February 10, 1941, and the court being of the opinion that there is no reversible error in the decision of the Board of Tax Appeals, the same is in all things affirmed. See Gransden v. Com’r (Tuttle v. Com’r), 6 Cir., 117 F.2d 80 and Warren v. Com’r, 6 Cir., 117 F.2d 82, which three cases were decided by this Court on January 8, 1941.