The opinion
OPINION.
Oppee, Judge: This proceeding is controlled by Chattanooga Automobile Club, 12 T. C. 967 , from which it is indistinguishable. No basis exists for limiting the action of respondent under the doctrine of estoppel where appropriate enforcement of the law requires a change of position on his part. Agricultural Securities Corporation, 39 B. T. A. 1103, 1114; affd. (C. C. A., 9th Cir.), 116 Fed. (2d) 800; Stern Bros. & Co. v. Commissioner (C. C. A., 8th Cir.); 108 Fed. (2d) 309; affd., 311 U. S. 617 . On the authority of Chattanooga Automobile Club, supra,
Decision will be entered for the respondent.