
    Martha G. McFetridge, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 11209.
    Promulgated December 22, 1927.
    
      D. D. Shepard, Esq., for the respondent.
   OPINION.

Love:

It is unnecessary to discuss the issues herein presented, as the identical issues were considered and decided by the Board in Georgiana McFetridge, 9 B. T. A. 759. Accordingly, the decision of the questions involved in this proceeding is governed by the Board’s decision therein.

[Reviewed by the Board.

The deficiency for 19%J¡. is $1¡.1¡.%.7%. Judgment will be entered accordingly.  