¶1Howard P. Locke, Sewall Key, J. Louis Monarch, and' Berryman Green, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Frank M. Thompson, Sp. Atty., Bur. Int. Rev., of Washington, D; C., for petitioner.
¶2D. A. Simmons, of Houston, Tex., for respondents.
¶3Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.
¶5The judgment is reversed and the cause remanded on the authority of Helvering, Com’r of Internal Revenue v. Gerhardt, 58 S.Ct. 969, 82 L.Ed. -, decided May 16, 1938.