The opinion
Melloit, J., dissenting: I agree with the majority that petitioner’s plea of res adjudicata should not be sustained. My view upon the applicability of the statute of limitations has been previously stated. Evelyn N. Moore, 1 T. C. 14 (on appeal 2 C. C. A.); Fletcher Trust Co., 1 T. C. 798 (on appeal 7 C. C. A.); Alma M. Myer, 2 T. C. 291 (on appeal 8 C. C. A.); Marguerite E. Bauer, 2 T. C. 1016 .