¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
¶2L. Karlton Mosteller, of Oklahoma City, Okl., and Campbell, Randolph & Mahin, of Tulsa, Okl., for respondent.
¶3Before PHILLIPS and HUXMAN, Circuit Judges, and SYMES, District Judge.
¶5Reversed and remanded pursuant to mandate of Supreme Court of the United States, 65 S.Ct. 103.