¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and Charles E. Dierker, U. S. Atty., ■ of Oklahoma City, Old., for appellant.
¶2Charles H. Garnett, of Oklahoma City, Old., for appellee.
¶3Before PHILLIPS, Circuit Judge, and SYMES, District Judge.
¶5Reversed and remanded per stipulation, on authority of Jones, Collector of Internal Revenue, v. Dawson, 10 Cir., 148 F.2d 87.