
    Sylvester A. SOMMERS et al. v. COMMISSIONER OF INTERNAL REVENUE.
    No. 6056.
    Circuit Court of Appeals, Sixth Circuit.
    Nov. 3, 1931.
    H. J. Gerrity, of Washington, D. C., for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Reversed and remanded for entry of order in accordance with stipulation of counsel.  