
    No. 52.
    Lucas, Commissioner of Internal Revenue, v. Howard.
    
      Assistant Attorney General. Youngquist, with whom Solicitor General Hughes, Mr. J. Louis Mon
      
      arch and Helen R. Carloss, Special Assistants to the Attorney General, and Messrs. Clarence M. Charest and Shelby S. Faulkner were on the brief, for petitioner.
    
      Argued December 5, 1929.
    Decided December 9, 1929.
   Per Curiam:

Judgment reversed upon the authority of Metcalf & Eddy v. Mitchell, 269 U. S. 514.

Mr. W. J. Howard, pro se, for respondent.  