The above cause coming on to foe heard upon the transcript of the record, the briefs of the parties, the supplemental communication of counsel for petitioner, and the arguments of counsel in open court, and the court being duly advised,

Now, therefore, it is ordered, adjudged, and decreed that the decision appealed from be and is hereby affirmed in accordance with the original findings of fact and opinion, and the supplemental findings of fact and opinion of the Tax Court of the United States.