concurring: This Board has decided that a telegram can be effective as a petition. ’ F. O. Statler, 27 B. T. A. 342. I think ■that case is'wrong. .Upon'that premise; alone, I concur in the result reached in the majority opinion.
concurring: This Board has decided that a telegram can be effective as a petition. ’ F. O. Statler, 27 B. T. A. 342. I think ■that case is'wrong. .Upon'that premise; alone, I concur in the result reached in the majority opinion.