
    J. E. DUNCAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Circuit Court of Appeals, Fourth Circuit.
    October 20, 1927.
    No. 2641.
    On Petition to Review the Decision of the United States Board of Tax Appeals.
    F. E. Scott, of Washington, D. C., for petitioner.
    A. W. Gregg, Gen. Counsel Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Motion and confession of error of respondent filed. Decision of United States Board of Tax Appeals reversed. Judgment filed.  