
    Elwell, Respondent, vs. Wisconsin Tax Commission, Appellant.
    
      November 12, 1931
    
    February 9, 1932.
    
    For the appellant there was a brief by the Attorney General and F. C. Seibold, assistant attorney general, and oral argument by Mr. Seibold.
    
    For the respondent there was a brief by Stephens, Sletteland & Stitherland, and oral argument by Perry C. Sletteland and Eleanor Louise Jones, all of Madison.
   Rosenberry, C. J.

The issues presented in this case are the same as those presented in Whitbeck v. Wisconsin Tax Comm., decided herewith (ante, p. 58, 239 N. W. 655, 240 N. W. 804). The mandate in this case is the same as the mandate in that case for the reasons there stated.

By the Court. — Judgment reversed, and cause remanded with directions to dismiss the complaint.  