
    HAGGAR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9009.
    Circuit Court of Appeals, Fifth Circuit.
    April 20, 1940.
    O. D. Brundidge, of Dallas, Tex., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Helen R. Carloss, Arthur A. Armstrong, and Sewall Key, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
    Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.
   PER CURIAM.

On the authority of Haggar Company v. Guy T. Helvering, Commissioner of Internal Revenue, 308 U.S. 389, 60 S.Ct. 337, 84 L.Ed. -, decided January 2, 1940, our former decision reported in 104 F.2d 24, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.  