¶1Lewis L. Drill, U. S. Atty., of St. Paul, Minn., and M. W. Goldsworthy, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for appellant.
¶2Benedict Deinard, of Minneapolis, Minn., for appellee.
¶4Reversed, with costs, and remanded, with directions to grant a new trial, in accordance with stipulation in transcript of record that this cause abide decision in case No. 9173, Levi M. Willcuts, Collector, etc., v. B. P. Gradwohl, 58 F.(2d) 587.