
    M. Hampton MAGRUDER, United States Collector of Internal Revenue for the District of Maryland, Appellant, v. George Stewart BROWN and Susan M. Brown, his Wife, Appellees.
    No. 4472.
    Circuit Court of Appeals, Fourth Circuit.
    Aug. 29, 1939.
   PER CURIAM,

Judgment of District Court, 25 F.Supp. 161, reversed and cause remanded with directions to enter judgment for the defendant in accordance with opinion of the court filed in, 106 F.2d 428.  