
    COMMISSIONER OF INTERNAL REVENUE v. C. G. HARMON.
    No. 2744.
    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.
    L. Karlton Mosteller, of Oklahoma City, Okl., and Campbell, Randolph & Mahin, of Tulsa, Okl., for respondent.
    Before PHILLIPS and HUXMAN, Circuit Judges, and SYMES, District Judge.
   PER CURIAM.

Reversed and remanded pursuant to mandate of Supreme Court of the United States, 65 S.Ct. 103.  