¶1Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Robert II. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Bruce A. Low, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for petitioner.
¶2Eustis Myres, of Dallas, Tex., Harry C. Weeks, of Wichita Falls, Tex., and Cecil A. Morgan, of Fort Worth, Tex., for respondent.
¶3Before FOSTER, HUTCHESON, and WALKER, Circuit Judges.
¶5Following the decisions of this court in the cases of Commissioner v. Flem*330ing, 82 F.(2d) 324 (March 7, 1936), and Commissioner v. Williams, 82 F.(2d) 328 (March 11, 1936), the petition in the above numbered and entitled cause is denied.