
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SOUTHWEST CONSOLIDATED CORPORATION, Respondent.
    No. 9524.
    Circuit Court of Appeals, Fifth Circuit.
    Aug. 6, 1942.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Maurice J. Mahoney, Sp. Assts. to 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 petitioner.
    Fred Simon, of Shreveport, La., and A. Chauncey Newlin, of New York City, for respondent.
    Before FOSTER, HUTCHESON, and PIOLMES, Circuit Judges.
   PER CURIAM.

On the authority of Guy T. Helvering, Commissioner of Internal Revenue, v. Southwest Consolidated Corporation, 315 U.S. 194, 62 S.Ct. 546, 86 L.Ed. -, decided February 2, 1942, our former decision reported in 5 Cir., 119 F.2d 561, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.  