Court of Appeals for the First Circuit January 3, 1933, No. 2774 (Bowditch v. Commissioner)

PER CURIAM.

Order: Upon stipulation, the decision of the Board of Tax Appeals is vacated, and the case is remanded to that Board, with directions to enter a final order that there is a deficiency in the estate tax of the estate of Frederick C. Bowditch, deceased, under the Revenue Act of 1924 (43 Stat. 253), in the sum of $12,320.68, after the allowance of $1,301.