
    Arthur D. REYNOLDS, Collector of Internal Revenue, etc., Appellant, v. Emma FLANAGAN.
    No. 11906.
    Circuit Court of Appeals, Eighth Circuit.
    May 2, 1941.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., for appellant.
    Joseph W. Finley and Joseph A. Maun, both of St. Paul, Minn., for appellee.
   PER CURIAM.

Judgment of District Court reversed, without taxation of costs in favor of either of the parties in this court, pursuant to stipulation.  