
    FIDELITY UNION TRUST CO., Trustee of the Purcell C. Tiernan Trust, Appellant, v. Wm. H. KELLY, Collector of Internal Revenue.
    No. 6865.
    Circuit Court of Appeals, Third Circuit.
    Feb. 14, 1939.
    Melville J. France, of New York City, for appellant.
    W. Croft Jennings, of Washington, D. C., for appellee.
    Before BIGGS, MARIS, and BUF-FINGTON, Circuit Judges.
   BUFFINGTON, Circuit Judge.

In pursuance of stipulation filed August 16, 1938, in the court below and for the reasons set forth in the opinion this day filed in 102 F.2d 333, the judgment is reversed and the court below is directed to enter judgment for the plaintiff for the amount of its claim.  