Decision of Board of Tax Appeals reversed in conformity with opinion (filed March 25, 1940) judgment and mandate of United States Supreme Court, 309 U.S. 461, 60 S.Ct. 631, 84 L.Ed.-, without taxation of costs to either party in this Court, and cause remanded to Board of Tax Appeals with directions to sustain deficiency of income tax of respondent for the year ¡1933 in the amount of $4,111.43. Former opinion of Circuit Court of Appeals reported, 8 Cir., 105 F.2d 442.