
    MARSHALL BROTHERS LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE.
    Nos. 5460, 5461.
    Circuit Court of Appeals, Sixth Circuit.
    April 7, 1931.
    Harry Schwartz, of Washington, D. C., for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Order of Board of Tax Appeals reversed, and cause remanded pursuant to stipulation of counsel.  