
    William M. ANDREWS v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5551.
    Circuit Court of Appeals, Sixth Circuit.
    June 9, 1931.
    Kennedy, Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Order of Board of Tax Appeals reversed upon authority of Burnet v. Logan, 283 U. S. 404, 51 S. Ct. 550, 75 L. Ed. 1143.  