
    The WILLIAM A. WEBSTER COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8165.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 18, 1940.
    F. E. Hagler, of Memphis, Tenn., for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Ralph F. Staubly, and L. W. Post, all of Washington, D. C., for respondent.
    Before HICKS, SIMONS, and HAMILTON, Circuit Judges.
   PER CURIAM.

It is ordered that the decision of the Board of Tax Appeals be and the same is reversed and the cause remanded for further proceedings, pursuant to stipulation of counsel.  