
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Julia S. MILLI-KIN, Respondent.
    No. 8494.
    Circuit Court of Appeals, Sixth Circuit
    Feb. 11, 1941.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and Irving M. Tullar, all of Washington, D. C., for petitioner.
    Henry A. Hawgood, of Cleveland, Ohio, for respondent.
    Before HICKS, SIMONS, and HAMILTON, Circuit Judges.
   PER CURIAM.

Pursuant to agreed motion of counsel, it is ordered that the decision of the Board of Tax Appeals in this cause be and the same is hereby reversed.  