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Full opinion text

PER CURIAM. The judgment appealed from is reversed: upon the authority of Heinz v. Commissioner, 3 Cir., 94 F.2d 832; Commissioner v. Neylan, 9 Cir., 97 F.2d 410, and United States v. Bok et al., 3 Cir., 102 F.2d 358, and the case is remanded for a new trial.