
    Elizabeth N. GARCIN, ADMINISTRATRIX of the Estate of Edward H. GARCIN, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 3969.
    Circuit Court of Appeals, Fourth Circuit.
    Oct. 8, 1935.
    George D. Gibson, of Richmond, Va.. for petitioner.
    Frank J. Wideman, Asst. Atty. Gen., for respondent.
   PER CURIAM.

On stipulation of the parties, cause is docketed and remanded.  