
    HIGGINS ESTATE, Inc., v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8001.
    Circuit Court of Appeals, Ninth Circuit.
    March 22, 1937.
    Thomas R. Dempsey and A. Calder Mackay, both of Los Angeles, Cal., for petitioner.
    James W. Morris, Asst. Atty. Gen., for respondent.
    Before GARRECHT anti HANEY, Circuit Judges, and NETERER, District Judge.
   PER CURIAM.

Upon stipulation of counsel for respective parties, ordered cause remanded to Board of Tax Appeals with directions to enter its decision that there is now no deficiency in tax.  