¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
¶2Joseph A. Hoskins, of Kansas City, Mo., and Vincent A. Smith, of Wichita, Kan., for respondent.
¶3Before PHILLIPS, Circuit Judge, and SYMES, District Judge.
¶5Judgment affirmed pursuant to stipulation, on authority of Commissioner of Internal Revenue v. Lewis, 10 Cir., 132 F.2d 709, decided December 28, 1942.