¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
¶2K. H. Lott, of Okmulgee, Okl., for respondent.
¶3Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.
¶5Judgment affirmed pursuant to stipulation.