Citations

Full opinion text

PER CURIAM.

The judgment is reversed with directions to enter judgment for the defendant. See Knetsch v. United States, 1960, 364 U.S. 361, 81 S.Ct. 132, 5 L.Ed.2d 128; Weller v. C. I. R., 3 Cir., 1959, 270 F.2d 294.

Reversed with directions.