
    29391.
    Department of Revenue v. Stewart.
    Decided April 21, 1942.
   Gardner, J.

The issues in this case, except as to the amount involved, are

identical with the issues in case 29392, ante, between the same parties, involving the .year 1939. The instant case involves the year 1938. What is said in case 29392 we adopt as controlling the decision in this case.

Judgment affirmed.

Broyles, G. J., and MacIntyre,. J., concur.  