*525OPINION.
Teammell :The decision on the question involved in these proceedings is governed by the Ap-peal of Charles Colip, 5 B. T. A. 123, and Appeal of C. A. Weaver, 5 B. T. A. 313.
Judgment will he entered for the respondent.
*525OPINION.
Teammell :The decision on the question involved in these proceedings is governed by the Ap-peal of Charles Colip, 5 B. T. A. 123, and Appeal of C. A. Weaver, 5 B. T. A. 313.
Judgment will he entered for the respondent.