PER CURIAM.
The judgments in these consolidated cases, D.C., 103 F.Supp. 182, are reversed, and judgment rendered here for the United. States, upon the authority of Arrowsmith v. Commissioner, 73 S.Ct. 71.
UNITED STATES of America, Appellant, v. W. D. EASTLAND and wife, Myrtle Eastland, Noema E. Cook and G. M. Smith and wife, Emmabell Smith, Appellees
199 F.2d 956
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