This cause was heard upon the transcript of the record, briefs and arguments of counsel, and on consideration whereof, it is ordered, adjudged, and decreed that the order of the Board of Tax Appeals be and the same is affirmed on the authority o,f Helvering v. Moloney Electric Co., 8 Cir., 120 F.2d 617, and Haffenreffer Brewing Co. v. Commissioner of Internal Revenue, 1 Cir., 116 F.2d 465.