c284:No. 7548

GRONER, C. J.
(concurring).
In my opinion, the facts of this case bring it within the rule of Blair v. Commissioner, 300 U.S. 5, 57 S.Ct. 330, 81 L.Ed. 465. But since, as I think, Helvering v. Horst, 61 S.Ct. 144, 85 L.Ed. -, and Helvering v. Eubank, 61 S.Ct. 149, 85 L.Ed. -, decided November 25, 1940, have made the rule in the Blair case no longer controlling, I concur on the authority of the Horst and Eubank cases.

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