
    COMMISSIONER OF INTERNAL REVENUE v. FARMERS LIFE INSURANCE COMPANY.
    No. 971.
    Circuit Court of Appeals, Tenth Circuit.
    May 13, 1935.
    Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Thomas Watters, Jr., of Des Moines, Iowa, for respondent.
    Before LEWIS and PHILLIPS, Circuit Judges.
   PER CURIAM.

Decision of United States Board of Tax Appeals reversed, and cause remanded, with instructions, on stipulation.  