
    ESTATE OF Sidney ROSENFELD, Mortimer C. Rosenfeld, Emma R. Fox, and Bertha Rosenfeld, Executors, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 6479.
    Circuit Court of Appeals, Sixth Circuit.
    May 9, 1934.
    McKeehan, Merrick, Arter & Stewart, of Cleveland, Ohio, for petitioners.
    C. M. Charest, Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Order of Board of Tax Appeals reversed, and cause remanded.  