
    G. H. Connell, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 18405.
    Promulgated April 9, 1929.
    
      W. A. Bolinger, Esq., for the petitioner.
    
      T. M. Mather, Esq., for the respondent.
   OPINION.

Littleton :

The decision in this proceeding is controlled by J. H. Reese, 15 B. T. A. 1261, in which similar facts and the same question were involved.

Judgment will be entered for the petitioner.  