*1081OPINION.
Lansdon:The evidence in this proceeding establishes a state of facts on all fours with the records of the proceedings of Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T. A. 753; and Farmers Elevator Co., 13 B. T. A. 1079. On the authority of our decisions in the proceedings cited, we hold that in this proceeding the statute of limitations had run against the proposed deficiency at March 26, 1926.
Decision will be entered for the petitioner.