¶1W. H. Orrick and Charles L. Barnard, both of San Francisco, Cal., for petitioner.
¶2Samuel 0. Clark, Jr., Asst. Atty. Gen., for respondent.
¶3Before MATHEWS and BONE, Circuit Judges.
¶5Pursuant to stipulation of counsel for respective parties, filed March 28, 1944, that above cause abide decision of Bloch v. Commissioner of Internal Revenue, 148 F.2d 452, and good cause therefor appearing, it is ordered that a judgment be filed and entered reversing the decision of the Tax Court of the United States in the above-entitled matter.