
    Guy T. HELVERING, Commissioner of Internal Revenue v. VICTORY LIFE INSURANCE COMPANY.
    No. 1282.
    Circuit Court of Appeals, Tenth Circuit.
    May 25, 1935.
    Robert H. Jackson, Asst. Gen.. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Ralph T. O'Neil, of Topeka, Kan., for resppndent.
    Before LEWIS and PHILLIPS,, Circuit Judges.
   PER CURIAM.

Decision of United States Board of Tax Appeals reversed, and cause remanded, with instructions, on stipulation.  