Court of Appeals for the Eighth Circuit August 4, 1939, No. 11442 (Frank J. v. Commissioner)

PER CURIAM.

Opinion filed July 19, 1939, withdrawn from files and decree thereon vacated; case remanded to Board of Tax Appeals for further proceedings in viéw of and in accordance with provisions of Revenue Act of 1939, 26 U.S.C.A. § 1 et seq., per stipulation of parties.