
    UNITED STATES of America, Appellant, v. W. D. EASTLAND and wife, Myrtle Eastland, Noema E. Cook and G. M. Smith and wife, Emmabell Smith, Appellees.
    No. 14006.
    United States Court of Appeals Fifth Circuit.
    Nov. 25, 1952.
    Chas. F. Herring, U. S. Atty., San Antonio, Tex., Charles S. Lyon, Asst. Atty., Gen., Dept, of Justice, Ellis N. Slack, Sp. Asst, to Atty. Gen., Morton K. Rothschild,. S. Dee Hanson, Washington, D. C., for appellant.
    Dorothy Ann Kinney, Amarillo, Tex.,, for appellees.
    Before HOLMES, RUSSELL and. STRUM, Circuit Judges.
   PER CURIAM.

The judgments in these consolidated cases, D.C., 103 F.Supp. 182, are reversed, and judgment rendered here for the United. States, upon the authority of Arrowsmith v. Commissioner, 73 S.Ct. 71.  