
    COMMISSIONER OF INTERNAL REVENUE v. J. A. LA FORTUNE.
    No. 2781.
    Circuit Court of Appeals, Tenth Circuit.
    Jan. 9, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    V. M. Kelly, of Tulsa, Okl., for respondent.
    ' Before PHILLIPS and HUXMAN, Circuit Judges.
   PER CURIAM.

Reversed and remanded per stipulation, on authority of Commissioner of Internal Revenue v. Harmon, 65 S.Ct. 103.  