¶1L. W. Post, Sp. Asst, to Atty. Gen., for petitioner.
¶2Milton J. Levitt, of New York City, for respondent.
¶3Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
¶5Order reversed on authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788.