
    NORTHWEST BANCORPORATION, MINNEAPOLIS, MINNESOTA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    Nos. 10684, 10685.
    Circuit Court of Appeals, Eighth Circuit.
    Oct. 11, 1937.
    Peter S. Rask, P. J. Coffey, J. B. Faegre, and Hayner N. Larson, all of Minneapolis, Minn., for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and Herman Oliphant; Gen. Counsel, Department of Treasury, and DeWitt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Causes remanded per stipulation to Board of Tax Appeals, with directions' to enter order allowing the .deduction of the net loss of the Iowa National Bank of Des Moines, for the period January 1, 1929, to September 20, 1929, inclusive, in the sum of $216,645.90, to be applied against the consolidated net income, if any, of the petitioner for the taxable year ended December 31, 1929, computed without reference to said net loss of the Iowa National Bank of Des Moines, and providing for a recomputation of the tax accordingly.  