COMMISSIONER OF INT. REVENUE v. S.W. CONSOL

PER CURIAM.

On the authority of Guy T. Helvering, Commissioner of Internal Revenue, v. Southwest Consolidated Corporation, 315 U.S. 194, 62 S.Ct. 546, 86 L.Ed. ___, decided February 2, 1942, our former decision reported in 5 Cir., 119 F.2d 561, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.