
    John W. BLODGETT v. Charles HOLDEN, U. S. Collector of Internal Revenue for the Fourth Collection District of Michigan, Revived in Name of Marie Sprague Holden, Executrix of Last Will of Charles Holden, Deceased.
    Circuit Court of Appeals, Sixth Circuit.
    April 13, 1928.
    No. 4631.
    In Error to the District Court of the Unit.ed States for the Western District of Michigan; Fred M. Raymond, Judge.
    Norris, McPherson, Harrington & Waer, of Grand Rapids, Mich., for plaintiff in error.
    Edward J. Bowman, U. S. Atty., of Grand Rapids, Mich., for defendant in error.
   PER CURIAM.

Judgment of District Court [11 F.(2d) 180] reversed, and cause remanded, etc., upon authority of revised opinion of Supreme Court in this matter, 275 U. S. 142, 276 U. S. 594, 48 S. Ct. 105, 72 L. Ed. -, filed February 20, 1928, and opinion in Untermyer v. Anderson, 276 U. S. 440, 48 S. Ct. 353, 72 L. Ed. -, filed April 9, 1928.  