PER CURIAM.
For the reasons stated in the previous opinion, the majority of the court feels that the motion for rehearing herein should be overruled.
It is so ordered.
JONES, Chief Judge, whom DURFEE, Judge, joins, dissenting:
We think the majority opinion goes too far in applying the 1950 amendment to section 101 of the Internal Revenue Act of 1939, and has given its terms a much broader meaning than was intended by the Congress.
Section...
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