¶1Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., and Robert E. Shelton, U. S. Atty., Oklahoma City, Okl., for appellant.
¶2McClelland, Kneeland, Bailey and Mc-Clelland, Oklahoma City, Okl., for appellee.
¶3Before PHILLIPS, Chief Judge, and RITTER, District Judge.
¶5Reversed and remanded May 28, 1952,, per stipulation, on authority of case No. 4376, H. C. Jones, Collector of Internal Revenue, v. Florence C. Whittington.