
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Herbert ABRAHAM, Respondent.
    No. 62.
    Circuit Court of Appeals, Second Circuit.
    Nov. 18, 1940.
    L. W. Post, Sp. Asst, to Atty. Gen., for petitioner.
    Milton J. Levitt, of New York City, for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order reversed on authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788.  