
    COMMISSIONER OF INTERNAL REVENUE v. Madeline B. LEWIS.
    No. 2599.
    Circuit Court of Appeals, Tenth Circuit.
    Feb. 20, 1943.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Joseph A. Hoskins, of Kansas City, Mo., and Vincent A. Smith, of Wichita, Kan., for respondent.
    Before PHILLIPS, Circuit Judge, and SYMES, District Judge.
   PER CURIAM.

Judgment affirmed pursuant to stipulation, on authority of Commissioner of Internal Revenue v. Lewis, 10 Cir., 132 F.2d 709, decided December 28, 1942.  