
    JOSE ESCALANTE & COMPANY, Appellant, v. Rufus W. FONTENOT, Acting Collect- or of Internal Revenue, Appellee. PHIL D. MAYER & SON, Ltd., Appellant, v. SAME. M. TRELLES & COMPANY, Appellant, v. SAME. STONEWALL COTTON MILLS, Inc., Appellant, v. Eugene FLY, Collector of Internal Revenue, Appellee.
    Nos. 7883-7885, 7897.
    Circuit Court of Appeals, Fifth Circuit
    Jan. 31, 1936.
    Eberhard P. Deutsch, of New Orleans, La., for appellant Jose Escalante & Co.
    Leon S. Cahn, of New Orleans, La., for appellant Phil D. Mayer & Son.
    John E. Jackson, of New Orleans, La., for appellant M. Trelles & Co.
    Joseph B. Brennan, of Atlanta, Ga., for appellant Stonewall Cotton Mills.
    Rene A. Viosca, U. S. Atty., of New Orleans, La., for appellee Fontenot.
    R. M. Bourdeaux, U. S. Atty., of Meridian, Miss., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst, to Atty. Gen., for 'appellee Fly.
    Before SIBLEY, HUTCHESON, and WALKER, Circuit Judges.
   PER CURIAM.

On the authority of United States v. Butler, Receiver, 56 S.Ct. 312, 80 L.Ed. -, decided January 6th, 1936, the judgments in the above numbered and entitled causes are hereby reversed with costs.  