
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mrs. William FLEMING, Respondent. SAME v. William FLEMING, Respondent. William FLEMING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mrs. William FLEMING, Petitioner, v. SAME.
    Nos. 7909, 7902, 7901, 7912, 7913, 7915.
    Circuit Court of Appeals, Fifth Circuit.
    March 7, 1936.
    John MacC. Hudson and Sewall Key, Sp. Assts. to Atty. Gen., Frank J. Wide-man, Asst. Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Inter-' nal Revenue, and John D. Kiley, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.
    Geo. S. Atkinson, of Dallas, Tex., for William Fleming and Mrs. William Fleming.
    Before FOSTER, SIBLEY, and WALKER, Circuit Judges.
   SIBLEY, Circuit Judge.

The above-entitled cases are by stipulation to abide the result between the same parties, this day decided [(C.C.A.) 82 F.(2d) 324].

The petition for review in each case is therefore denied.

FOSTER, Circuit Judge, dissents.  