
    COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Edgar M. MORSMAN, Jr., Administrator, etc.
    No. 8644.
    Circuit Court of Appeals, Eighth Circuit.
    May 5, 1931.
    Howard T. Jones, Acting Head, Prohibition-Tax Division, C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Atty., Bureau of Internal Revenue, all of Washington, D. C., Barham R. Gary, and J. Louis Monarch, Sp. Assts. to Atty. Gen., for appellant.
    Edgar M. Morsman, Jr., of Omaha, Neb., for appellee.
   PER CURIAM.

Mandate of Supreme Court of United States ordered filed and recorded, decree of this court [44 F.(2d) 902] vacated, etc., and decision of Board of Tax Appeals affirmed, without costs to either party in this court.  