¶1Samuel O. Qark, Jr., Asst. Atty. Gen., and Mr. J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C, for petitioner.
¶2J. A. Paden, of Tulsa, Okl., for respondent.
¶3Before PHILLIPS and HUXMAN, Circuit Judges.
¶5Reversed and remanded per stipulation, on authority of Commissioner of Internal Revenue v. Harmon, 65 S.Ct. 103.