*324OPINION.
Trammell:Upon authority of the appeal of Jacob Brothers Co., 19 B. T. A. 315, it is out opinion that the collection of the deficiency in this case is barred by the statute of limitations.
Judgment will be entered for the 'petitioner.
*324OPINION.
Trammell:Upon authority of the appeal of Jacob Brothers Co., 19 B. T. A. 315, it is out opinion that the collection of the deficiency in this case is barred by the statute of limitations.
Judgment will be entered for the 'petitioner.