*416OPINION.
Geeen:The same parties in Paso Robles Mercantile Co., 12 B. T. A. 750, presented to us the identical issue here raised and we there held that “ a tax erroneously determined on a calendar year basis should be credited on the tax shown due on a fiscal year basis m proportion to the months in the respective calendar years making up the fiscal year.” We find no occasion to alter the opinion there expressed.
Judgment will be entered wader Rule 50.