
    COMMISSIONER OF INTERNAL REVENUE v. Coral L. NOBLE.
    No. 2784.
    Circuit Court of Appeals, Tenth Circuit.
    Feb. 8, 1944.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    K. H. Lott, of Okmulgee, Okl., for respondent.
    Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.
   PER CURIAM.

Judgment affirmed pursuant to stipulation.  