
    No. 462.
    Lucas, Commissioner of Internal Revenue, v. Reed.
    Argued April 30, May 1, 1930.
    Decided May 5, 1930.
    
      Mr. Claude R. Branch, with whom Attorney General Mitchell, Assistant Attorney General Youngquist, Mr. Sewall Key, Helen R. Carloss, and Messrs. Clarence M. Charest and Shelby S. Faulkner were on the brief, for petitioner. Mr. Maynard Teall for respondent.
   Per Curiam:

Judgment reversed upon the authority of Lucas v. Howard, 280 U. S. 526, and Metcalf & Eddy v. Mitchell, 269 U. S. 514.  