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