
    Morrow-Hutton Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 21404.
    Promulgated January 26, 1928.
    
      Eustace LeMaster, C. P. A., for the petitioner.
    
      J. E. Marshall, Esq., for the respondent.
   OPINION.

Lansdon:

Under the facts which we find above, our decision in this proceeding .is controlled by Appeal of Arthur Walker & Co., 4 B. T. A. 151.

Judgment will he entered for the respondent.  