
    Charles Hartmann, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 18930.
    Promulgated November 13, 1928.
    
      Robert P. Smith, Esq., and Hobart Riehey, Esq., for the petitioner.
    
      R. H. Ritterbush, Esq., for the respondent.
     