
    William J. HITCHCOCK v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5549.
    Circuit Court of Appeals, Sixth Circuit.
    June 9, 1931.
    Kennedy, Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Order of Board of Tax Appeals reversed upon authority of Burnet v. Logan.  