*642OPINION.
Muedook :In the decision of this case we will follow the rule laid down in H. B. Hill, 3 B. T. A. 761. See also H. C. Couch, 1 B. T. A. 103.
Judgment will he entered for the 'petitioner.
*642OPINION.
Muedook :In the decision of this case we will follow the rule laid down in H. B. Hill, 3 B. T. A. 761. See also H. C. Couch, 1 B. T. A. 103.
Judgment will he entered for the 'petitioner.