
    F. C. HUBBELL, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
    No. 9791.
    Circuit Court of Appeals, Eighth Circuit.
    May 18, 1934.
    J. G. Gamble and J. F. Rosenfield, both of Des Moines, Iowa, for petitioner.
    Pat Malloy, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., and Sewall Key, Sp. Asst, to Atty. Gen., for respondent.
   PER CURIAM.

Order of Boar(l of Tax Appeals reversed, and cause remanded for proceedings in .accordance with opinion filed in ease No. 9790 in this court April 12, 1934. 70 F.(2d) 668.  