
    Walter F. Austin, Trustee, Robert F. Austin Trust, Petitioner, v. Commissioner of Internal Revenue, Respondent
    Docket No. 46074.
    Promulgated February 12, 1930.
    
      Cornelius O. Beehman, Esq., for the petitioner.
    
      F. B. /Shearer, Esq., for the respondent.
   OPINION.

Mubdock:

This case is parallel to the case of Walter F. Austin, as Trustee of the Herbert T. Austin Trust, 18 B. T. A. 1096, decided this day, and as in that case, so here, we approve the action of the Commissioner.

Judgment will be entered for the respondent.  