
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John P. CURRAN, Respondent.
    No. 3.
    Circuit Court of Appeals, Second Circuit.
    Oct. 21, 1940.
    F. E. Youngman, of Washington, D. C., for petitioner.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND,' Circuit Judges.
   PER CURIAM.

Order reversed on authority of Higgins v. Smith, 308 U.S. 473, 60 S.Ct. 355, 84 L.Ed. 406.  