
    Hurlbut W. SMITH, Appellee, v. Frank J. SHAUGHNESSY, Collector, Appellant.
    No. 282.
    Circuit Court of Appeals, Second Circuit.
    June 19, 1942.
    L. W. Post, of Washington, D. C., for appellant.
    Basil B. Aylesworth, of Syracuse, N. Y., for appellee.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Reversed and complaint dismissed on the authority of Herzog v. Commissioner, 2 Cir., 116 F.2d 591.  