TUNNICLIFFE v. COMMISSIONER OF INTERNAL REVENUE

SIBLEY, Circuit Judge.

This petition for review involves similar facts and the same questions dealt with in the opinion this day filed in John H. Therrell v. Commissioner of Internal Revenue (C.C.A.) 88 F.2d 869. For the reasons stated in that opinion the judgment is reversed, with direction to eliminate the contested tax.

Reversed.

HUTCHESON, Circuit Judge, dissents.