¶1J. P. Wenchel, Chief Counsel Bureau of Internal Revenue, of Washington, D. C., James W. Morris, Asst. Atty. Gen., C. H. Curl, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., and Sewall Key, Sp. Asst, to Atty. Gen., for petitioner,
¶2R. Kemp Slaughter and Hugh C. Bick-ford, both of Washington, D. C., for respondent.
¶4Cause remanded to United States Board of Tax Appeals for proceedings in accordance with stipulation of parties.