
    The MIDLAND MUTUAL LIFE INSURANCE COMPANY, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 7001.
    Circuit Court of Appeals, Sixth Circuit.
    May 11, 1937.
    Francis J. Wright and Earl F. Morris, both of Columbus, Ohio, for appellant.
    Frank J. Wideman, Robert H. Jackson, Sewall Key, and Helen R. Carloss, all of Washington, D. C., for appellee.
    Before MOORMAN, HICKS, and SIMONS, Circuit Judges.
   PER CURIAM.

It appearing from the mandate and opinion of the Supreme Court of the United States filed herein on April 16, 1937, that .the judgment of this court is reversed and that it be remanded to this court for further proceedings in conformity with the opinion of the Supreme Court, pursuant thereto it is now ordered that the decision of the Board of Tax Appeals in this cause be, and .the same is, affirmed.  