
    David BURNET, Commissioner, etc., Petitioner, v. CITIZENS’ INVESTMENT COMPANY.
    No. 9326.
    Circuit Court of Appeals, Eighth Circuit.
    Jan. 11, 1932.
    G. A. Youngquist, Asst. Atty. Gen., Se-wall Key, Sp. Asst, to Atty. Gen., and C. M.. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. M. Leinenkngel, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
    Robert A. Littleton, of Washington, D.. C., for respondent.
   PER CURIAM.

Case remanded to Board of Tax Appeals,, per stipulation of parties.  