
    Ernest Donner, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 22523.
    Promulgated May 28, 1929.
    
      Frederich L. Pearce, Esq., and Edward B. Bwt, G. P. A., for the petitioner.
    
      Bruce A. Low, Esq., for the respondent,
   OPINION.

Green:

Since both the facts and the question at issue are the same as were before us in Phillip C. Donner, 16 B. T. A. 758, we will adopt as our opinion in this case, the opinion which we have this day promulgated in the above-mentioned proceeding.

Judgment will he entered for the responderé.  