United States Board of Tax Appeals February 17, 1925, Docket No. 836 (Appeal of Boston Structural Steel Co.)

*604OPINION.

Graupner:

Hearing on the merits of this appeal was suspended until the Board acted upon the Commissioner’s plea in bar. The foregoing facts present a condition sufficiently similar to the facts set forth in the Appeal of Ormsby McKnight Mitchel, 1 B. T. A. 143, for us to determiné the question here involved upon the authority and reasoning of the opinion in that appeal.