The opinion
On Petition for Rehearing.
Before MOORMAN, HICKS, and SI-MONS, Circuit Judges.
PER CURIAM.
It was perhaps not accurate to say that the taxpayer here had a right of appeal to the Board of Tax Appeals from the Commissioner’s findings on special assessment since no deficiency was found. That question was reserved in Blair, Commissioner, v. Oester-lein Machine Co., 275 U. S. 220 , 48 S. Ct. 87 , 72 L. Ed. 249 , and not decided. We find no reason to withdraw the opinion or to in any other respect modify it.
The petition for rehearing is denied.