¶1Kennedy, Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, for petitioner.
¶2C. M. Charest, of Washington, D. C., for respondent.
¶4Order of Board of Tax Appeals reversed upon authority of Burnet v. Logan, 283 U. S. 404, 51 S. Ct. 550, 75 L. Ed. 1143.