
    GAULEY MOUNTAIN COAL CO. v. HAYS, Collector of Internal Revenue.
    (Circuit Court of Appeals, Fourth Circuit.
    December 2, 1915.)
    No. 1376.
    In Error to the District Court of the United States at Charleston, W. Va.
    R. T. Hubard, Jr., of Fayetteville, W. Va., and H. B. Closson, of New York City, for plaintiff in error.
    W. G. Barnhart, ü. S. Atty., of Charleston, W. Ya., for defendant in error.
   PER CURIAM.

Judgment of District Court reversed. Writ of certiorari of Supreme Court presented December 23, 3916.  