
    Anna M. Tighe, Petitioner, v. Commissioner of Internal Revenue, Respondent. Julius C. Moser, Petitioner, v. Commissioner of Internal Revenue, Respondent. Josephine T. Moser, Petitioner, v. Commissioner of Internal Revenue, Respondent. Carl F. Moser, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket Nos. 10915-10918.
    Promulgated June 15, 1928.
    
      John, G. Remey, Esq., and R. S. MoGlasson, G. P. A., for the petitioners.
    
      W. Frank Gibbs, Esq., for the respondent.
   OPINION.

Murdock:

This case is governed by our decision in the case of Charles Colip, 5 B. T. A. 123.

Judgment will be entered for the respondent.  