L. R. McKEE and Lulu McKee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, 207 F.2d 780

PER CURIAM. Decision of Tax Court entered on June 12, 1952, 18 T.C. 512, reversed and cause remanded to said Tax Court for entry of a decision in accordance with the provisions of

Section 24(c), Internal Revenue Code, as now amended by

Section 202 of the Technical Changes Act of 1953, 26 U.S.C.A. § 24(c).