Carter-Colton Cigar Co., 9 T.C. 219. See also Wilson Line, Inc., 8 T.C. 394; Kittredge v. Commissioner, 88 Fed.(2d) 632; Yellow Cab Co. of Pittsburgh V. Driscoll, 24 F.Supp. 993; Independent Brick Co., 11 B.T.A. 862.SEC. 117.