
    The KANSAS CITY SOUTHERN RAILWAY COMPANY et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 11676.
    Circuit Court of Appeals, Eighth Circuit.
    Jan. 27, 1940.
    Frank H. Moore, of Kansas City, Mo., and Robert A. Littleton, of Washington, D. C., for petitioners.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Case remanded to United States Board of Tax Appeals with direction to enter an order that there is no present deficiency in taxes or interest for the years 1922 to 1925, inclusive, pursuant to stipulation.  