
    29390.
    Department of Revenue v. Stewart.
    Decided April 21, 1942.
   MacIntyre, J.

When the case is considered on its merits, it is controlled adversely to the plaintiff in error by the decision in Department of Revenue v. Stewart, ante. This case differed from that case only as to the year and the amount of taxes involved, the parties and the issues being identical. ■

Judgment affirmed.

Broyles, O. J., and Gardner, J., ooneur.  