
    Earle L. Crossman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket Nos. 7052, 19619.
    Promulgated January 26, 1928.
    
      P. H. Travis, Esq., and Frank E. Seidman, O. P. A., for the petitioner.
    
      Alva G. Bavrd, Esq., for the respondent.
   OPINION.

Siefkin :

The question involved in this case is one of law which has been determined adversely to the respondent’s contention in L. F. Sunlin, 6 B. T. A. 1232. The complete and able brief filed in this proceeding by counsel for petitioner confirms our belief that our decision in the Sunlin case was correct. It follows that the respondent’s action was erroneous.

Judgment will be entered on 15 days’ notice, under Rule 50.  