
    Guy Fulton, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 9362.
    Promulgated April 17, 1928.
    
      William W. Hammond, Esq., and Robert N. Dedalcer, G. P. A., for %e petitioner.
    
      W. Frank Gibbs, Esq., for the respondent.
   OPINION.

Muedook :

In the decision of this case we will follow the rule laid down in H. B. Hill, 3 B. T. A. 761. See also H. C. Couch, 1 B. T. A. 103.

Judgment will he entered for the 'petitioner.  