
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. Russell WAIT and Katharyn Wait, Respondents.
    No. 8578.
    Circuit Court of Appeals, Fifth Circuit.
    June 6, 1938.
    Howard P. Locke, Sewall Key, J. Louis Monarch, and' Berryman Green, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Frank M. Thompson, Sp. Atty., Bur. Int. Rev., of Washington, D; C., for petitioner.
    D. A. Simmons, of Houston, Tex., for respondents.
    Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.
   PER CURIAM.

The judgment is reversed and the cause remanded on the authority of Helvering, Com’r of Internal Revenue v. Gerhardt, 58 S.Ct. 969, 82 L.Ed. -, decided May 16, 1938.  