
    Henry Bonnell CHRISTIAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 11602.
    Circuit Court of Appeals, Eighth Circuit.
    March 7, 1940.
    William Mitchell and Jack C. Foote, both of St. Paul, Minn., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Order of United States Board of Tax Appeals reversed without costs to either party in this Court and cause remanded for further proceedings, pursuant to stipulation.  