
    Harvey H. MOTTER, Collector, etc., Appellant, v. W. T. KEMPER, Receiver, etc., Appellee.
    Circuit Court of Appeals, Eighth Circuit.
    October 11, 1928.
    No. 8201.
    For opinion below, see 25 F.(2d) 1010.
    Al F. Williams, U. S. Atty., Alton H. Skinner and L. E. Wyman, Asst. U. S. Atty., all of Topeka, Kan., and Charles T. Hendler, Sp. Attorney, Bureau of Internal Revenue, of Washington, D. C., for appellant.
    E. A. Boyd, of Wichita, Kan., for appellees.
   PER CURIAM.

Reversed, with costs, and remanded, with instructions to enter judgment in favor of appellant, per stipulation of parties.  