¶1A. W. Clapp, Charles W. Briggs, and Wayne C. Gilbert, all of St. Paul, Minn., for petitioner.
¶2James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and C. E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C, for respondent.
¶4Cause remanded to Board of Tax Appeals for further proceedings, per stipulation of party.