
    Louis N. DeVAUSNEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 53.
    Circuit Court of Appeals, Second Circuit.
    Oct. 19, 1936.
    S. L. Ruslander and R. J. Cleary, both of Pittsburgh, Pa., for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., and F. I. Howley, of Washington, D. C., for respondent.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Order reversed in open court.  