
    ESTATE of Louis STOCKSTROM, Deceased, Arthur Stockstrom, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 13520.
    Circuit Court of Appeals, Eighth Circuit
    Nov. 25, 1947.
    Chase Morsey, of St. Louis, Mo., for petitioner.
    Theron L. Caudle, Asst. Atty. Gen., for respondent.
   PER CURIAM.

Cause remanded to the Tax Court of the United States with directions to vacate its decision entered February 12, 1947, and to enter a decision that there are deficiencies in income tax for the calendar years involved, on stipulation of parties, and petition for review dismissed.  