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United States v. Dorrance D. RODERICK and wife, Olga B. Roderick
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.