
    Estate of Isidor Rosenberg, Edgar D. Rosenberg, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 20668.
    Promulgated January 16, 1929.
    
      Robert Littleton, Esq., for the petitioner.
    
      A. M. Murray, Esq., for the respondent.
   OPINION.

Lansdon :

The issue here is controlled by Talcott v. United States, 23 Fed. (2d) 897. Cf. also our decision in Mary Brent, Executrix, 6 B. T. A. 143 and Griffith Henshaw, Executor, 12 B. T. A. 1441.

Decision will be entered for respondent.  