United States Board of Tax Appeals October 5, 1928, Docket Nos. 14055, 14056 (Frost Manufacturing Co. v. Commissioner)

*807OPINION.

Siefkin :

At the hearing of this proceeding counsel for the respondent moved that the petition under Docket hTo. 14056 be dismissed in so far as it relates to the year 1919. Since the respondent asserted no deficiency for that year, but found an overassessment, the motion is herewith granted.