Messrs. Shurtleff, Oakes & Hinkley, of Lancaster, N. H., and Charles H. Blatchford, of Portland, Me., for petitioner.
Messrs. Hollis R. Bailey, of Boston, Mass., and Murchie & Murchie, of Concord, N. H. (Messrs. Alexander Murchie and Robert C. Murchie, both of Concord, N. H., of counsel), for respondent.
Reversed on the authority of Reading Company v. John L. Koons, Administrator, 271 U.S. 58 , 46 S. Ct. 405.[ Mellon v. Gray 274 U.S. 715 (1927) ]