The following excerpt is from Weible v. United States, 244 F.2d 158 (9th Cir. 1957):
The court, White v. Hofferbert, supra, held that the conclusion reached was consistent with the wording of Section 116 and its evident purpose as revealed by its legislative history, with the regulations issued by the Commissioner, and by judicial decisions under the statute involving comparable fact. Concluding its discussion of Section 116 the court held:
[244 F.2d 168]
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