The plaintiffs lay great stress upon the fact that the Commissioner subsequently acquiesced in the decision in the Goble case.         Plaintiffs further rely upon Overly et al. v. Commissioner, 15 T.C.M. 1044; Cluck et ux. v. Commissioner, 29 T.C. 7; Corey et ux. v. Commissioner, 29 T.C. 360, and Ford et ux. v. Commissioner, 31 T.C. 119.         The Corey case, supra, cited by the taxpayers is, as this Court construes it, authority for the Commissioner.