CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. J. T. ROSE, Collector of Internal Revenue, Appellee; CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. A. O. BLALOCK, Collector of Internal Revenue, Appellee, 80 F.2d 410

PER CURIAM. In accordance with the stipulation on file, the judgments in each of the above-entitled causes are, on the authority of John S. Candler v. J. T. Rose, Collector of Internal Revenue (C.C.A.) 80 F.(2d) 407, decided December 4, 1935, reversed and the causes are remanded for further proceedings.