
    Levi M. WILLCUTS, Collector, etc., Appellant, v. P. W. GRADWOHL.
    No. 9172.
    Circuit Court of Appeals, Eighth Circuit.
    May 20, 1932.
    Lewis L. Drill, U. S. Atty., of St. Paul, Minn., and M. W. Goldsworthy, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for appellant.
    Benedict Deinard, of Minneapolis, Minn., for appellee.
   PER CURIAM.

Reversed, with costs, and remanded, with directions to grant a new trial, in accordance with stipulation in transcript of record that this cause abide decision in case No. 9173, Levi M. Willcuts, Collector, etc., v. B. P. Gradwohl, 58 F.(2d) 587.  