McFetridge v. Commissioner

*766OPINION.

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.