No. 9, Docket 20870.United States Court of Appeals, Second Circuit.
March 9, 1949.
On Petition for Review of the decision of the Tax Court of the United States.
Theron Lamar Caudle, Asst. Atty. Gen., Melva M. Graney, Sp. Asst. to Atty. Gen. and Charles Oliphant, of Washington, D.C., for petitioner.
Sydney Waldecker, and George B. Francis, both of New York City, for respondent.
Before L. HAND, Chief Judge, and SWAN and FRANK, Circuit Judges.
Order reversed in open court on authority of Commissioner of Internal Revenue v. Estate of Church, 335 U.S. 632, 69 S.Ct. 322.