
    COMMISSIONER OF INTERNAL REVENUE v. FARMERS NATIONAL BANK.
    No. 2842.
    Circuit Court of Appeals, Tenth Circuit.
    Oct. 15, 1943.
    Samuel O. Clark, Jr., Asst. Atty. Gen., for petitioner.
    Ellis D. Dever, of Wichita, Kan, for respondent.
    Before PHILLIPS and HUXMAN, Circuit Judges.
   PER CURIAM.

Reversed and remanded per stipulation.  