
    28321.
    Glenn et al. v. State Revenue Commission.
    Decided November 14, 1940.
    Rehearing denied November 19, 1940.
    
      Spalding, Sihley, Troutman & Brocic, for plaintiffs in error.
    
      B. B. Zellars, Claude Shaw, assistant attorneys-general, contra.
   Gardner, J.

This case being controlled (as is admitted by plaintiffs in error) by the decision in State Revenue Commission v. Glenn, 61 Ga. App. 567 (6 S. E. 2d, 384), the judgment of the superior court is

Affirmed.

Broyles, C. J., and MacIntyre, J., concur.  