¶1Arthur E. Cooley, of San Francisco, Cal., Ralph W. Smith, of Los Angeles, Cal., and Llewellyn A. Luce, of Washington, D. C., for petitioner.
¶2Robert H. Jackson, Asst. Atty. Gen., for respondent.
¶3Before GARRECHT, DENMAN, and MATHEWS, Circuit Judges.
¶5Upon stipulation of counsel, ordered cause remanded to Board of Tax Appeals, with directions to enter an order that the correct estate tax deficiency of petitioner is $6,777.33.