Green Spring Dairy, Inc., 18 T.C. 217 (1952), modified 18 T.C. 929 (1952), affd. 208 F.2d 471 (C.A. 4, 1953); Lanzit Corrugated Box Co., 29 T.C. 330 (1957); see also Columbia Tool Steel Co., 27 T.C. 70 (1956). The record before us fails to show any such limitation.
Green, Spring Dairy, Inc., 18 T.C. 217 (1952), modified 18 T.C. 929 (1952), affd. 208 F.2d 471 (C.A. 4, 1953); Lanzit Corrugated Box Co., 29 T.C. 330 (1957); see also Columbia Tool Steel Co., 27 T.C. 70 (1956). The record before us fails to show any such limitation.