No. 8578.Circuit Court of Appeals, Fifth Circuit.
June 6, 1938.
Petition for review of decision of United States Board of Tax Appeals, District of Texas.
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.
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