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UNITED STATES of America, Appellant, v. Elizabeth W. LARSON, Appellee
PER CURIAM.
The record before us, we think, indicates that this case is controlled by Commissioner of Internal Revenue v. Lester, 366 U.S. 299, 81 S.Ct. 1343, 6 L. Ed.2d 306. The principle there stated requires a reversal here for the entry by the district court of a judgment for the United States.
Reversed and remanded.