
    Gilbert W. LEE v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5245.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 6, 1930.
    Warren, Hill & Hamblen, of Detroit, Mich., for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PER CURIAM.

Remanded to Board of Tax Appeals pursuant to stipulation of counsel.  