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CITIZENS & SOUTHERN NATIONAL BANK, as of the Estate of Asa G. Candler v. J. T. ROSE, Collector of Internal Revenue, Appellee CITIZENS & SOUTHERN NATIONAL BANK, as of the Estate of Asa G. Candler v. A. O. BLALOCK, Collector of Internal Revenue
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.