¶1Thompson & Smith, of Cleveland, Ohio, for appellant.
¶2E. B. Freed, U. S. Atty., of -Cleveland,. Ohio, for appellee.
¶3Before HICKS, SIMONS, and AR-ANT, Circuit Judges.
¶5The judgment appealed from is reversed: upon the authority of Heinz v. Commissioner, 3 Cir., 94 F.2d 832; Commissioner v. *1007Neylan, 9 Cir., 97 F.2d 410, and United States v. Bok et al., 3 Cir., 102 F.2d 358, and the case is remanded for a new trial.