¶1John J. Jones, of Chanute, Kan., and B. R. Leydig and K. M. Geddes, both of Eldorado, Kan., for petitioner.
¶2C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Mabel Walker Willebrandt, Asst. Atty. Gen., for respondent.
¶3Before COTTERAL, PHILLIPS, and MeDERMOTT, Circuit Judges.
¶5Reversed on confession of error and consent to judgment, June 5, 1929.