
    James & Holmstrom Piano Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 18833.
    Promulgated March 19, 1930.
    
      R. Kemp Slaughter, Esq., and Hugh C. Bickford, Esq., for the petitioner.
    
      H. L. Jones, Esq., for the respondent.
   OPINION.

Trammell:

Upon authority of the appeal of Jacob Brothers Co., 19 B. T. A. 315, it is out opinion that the collection of the deficiency in this case is barred by the statute of limitations.

Judgment will be entered for the 'petitioner.  