Gerard

The petition for rehearing of respondent requests' consideration of two questions disposed of in the original opinion relative to the liability of respondent as transferee to the extent of $1.70 per unit distributed to him by Barham Well Assor ciation and whether the court disposed of the statute of limitations issue involved in the case.

As to the first question, that respondent is liable as transferee to the extent of $1.70 per unit distributed to him, the reasons presented in the petition are the same which were urged in respondent’s brief and upon argument when the case was presented and were fully considered and disposed of in the original opinion, and upon further consideration of it we can see no reason why the conclusion reached by the court in that respect should be different.

The second question of the statute of limitations issue and which respondent urges a reconsideration and an order be made remanding the case to the Board of Tax Appeals for further consideration to determine that issue for the reason that the question was not discussed in the original opinion 5r decided by the Board of Tax Appeals, it was thought that the tax imposed was assessed within the time…