
    COMMISSIONER OF INTERNAL REVENUE v. Armais ARUTUNOFF.
    No. 2780.
    Circuit Court of Appeals, Tenth Circuit.
    Jan. 9, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    L. Karlton Mosteller, of Oklahoma City, Old., and Campbell, Randolph & Mahin, of Tulsa, Okl., for respondent.
    Before PHILLIPS and HUXMAN, Circuit Judges.
   PER CURIAM.

Reversed and remanded per stipulation, on authority of Commissioner of Internal Revenue v. Harmon, 65 S.Ct. 103.  