¶1J. G. Gamble and J. F. Rosenfield, both of Des Moines, Iowa, for petitioner.
¶2Pat Malloy, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., and Sewall Key, Sp. Asst, to Atty. Gen., for respondent.
¶4Order of Boar(l of Tax Appeals reversed, and cause remanded for proceedings in .accordance with opinion filed in ease No. 9790 in this court April 12, 1934. 70 F.(2d) 668.