This case is ruled by State ex rel. Pfister v. Widule, ante, p. 48, 163 N. W. 641.

By the Court.■ — The judgment is reversed, with costs, and the cause remanded with instruction to affirm the assessment of income made by the income tax board of review of Milwaukee county and confirmed by the Wisconsin tax commission.

(dissenting). I dissent from the decision in this case for the reason assigned in State ex rel. Pfister v. Widule, ante, p. 48, 163 N. W. 641.

(dissenting). I have the same reasons for dissenting in this case as are expressed in the case of State ex rel. Pfister v. Widule, ante, p. 48, 163 N. W. 641.