¶1Before DIETRICH and WILBUR, Circuit Judges, and NETERER, District Judge.
¶3Pursuant to stipulation of counsel for respective parties, ordered order of United States Board of Tax Appeals reversed, and cause remanded, with directions to enter order of redetermination providing that the deficiencies in federal income tax for the years 1921 and 1923 are $4,249.07 and $847.-80, respectively.