
    Ira N. HINCKLEY, Collector of Internal Revenue, District of Utah, v. GUNNISON SUGAR COMPANY.
    No. 2720.
    Circuit Court of Appeals, Tenth Circuit.
    Nov. 15, 1943.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Dan B. Shields, U. S. Atty,, of Salt Lake City, Utah, for appellant.
    G. A. Marr, of Salt Lake City, Utah, for appellee.
    Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.
   PER CURIAM.

Judgment reversed and cause remanded pursuant to stipulation of the parties with instructions to dismiss the complaint.  