
    W. B. GEARY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Circuit Court of Appeals, Fourth Circuit.
    October 16, 1928.
    No. 2748.
    Arthur S. Dayton and H. V. Campbell, both of Charleston, W. Va., for petitioner.
    Mabel W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, and Y. J. Hefferman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

On stipulation of counsel, judgment modifying order of United States Board of Tax Appeals filed.  