Decree of May 14, 1929, 33 F.(2d) 53, vacated, set aside, and held for naught, and, in conformity with opinion and decree of the *1003Supreme Court of the United States (281 U. S. 264, 50 S. Ct. 263, 74 L. Ed. 848), the decision of the Board of Tax Appeals is affirmed without costs to either party in this court.