However, many courts have not followed the departure or have distinguished the case on factual grounds. Lewis v. Commissioner, 2 Cir., 1958, 253 F.2d 821; Tressler v. Commissioner, 9 Cir., 1955, 228 F.2d 356; Howard v. Commissioner, 9 Cir., 1953, 202 F.2d 28; Richardson v. Commissioner, 4 Cir., 1956, 234 F.2d 248; Smith's Estate v. Commissioner, 3 Cir., 1953, 208 F.2d 349; Donnelley v. Commissioner, 1951, 16 T.C. 1196; Estate of Walsh v. Commissioner, 1957, 28 T.C. 1274; Douglas v. Commissioner, 1959, 33 T.C. 349. Of course, the defendant contends the rule in the Lykes case as followed by the court in the case of Lewis v. Commissioner, supra, is correct.