¶1Edwin H. Cassels and Barry Gilbert, both of Chicago, 111., for petitioner.
¶2Samuel O. Clark, Jr., Asst. Atty. Gen., for respondent.
¶3Before EVANS and SPARKS, Circuit Judges.
¶5The mandate of the Supreme Court of the United States having been filed in this cause in this Court, which said mandate directed that the judgment of this Court, 7 Cir., 62 F.2d 751, heretofore entered on January 13, 1933, be reversed, and which remanded this cause to this Court for further proceedings in conformity with the opinion of the said Supreme Court, 291 U.S. 163, 54 S.Ct. 368, 78 L.Ed. 706.
¶6On consideration whereof: It is now here ordered that the judgment of this Court heretofore entered on January 13, 1933, be, and the same is hereby, vacated and set aside.
¶7It is now here ordered and adjudged by this Court that the decision entered in this cause on December 21, 1931, by the United States Board of Tax Appeals be, and the same is hereby, affirmed.
¶8It is further ordered that the mandate of this Court in this cause issue forthwith.