*604OPINION.
Graupner:Hearing on the merits of this appeal was suspended until the Board acted upon the Commissioner’s plea in bar. The foregoing facts present a condition sufficiently similar to the facts set forth in the Appeal of Ormsby McKnight Mitchel, 1 B. T. A. 143, for us to determiné the question here involved upon the authority and reasoning of the opinion in that appeal. We must therefore hold that this Board has jurisdiction to entertain the appeal.