
    COMMISSIONER OF INTERNAL REVENUE v. FIDELITY & COLUMBIA TRUST CO., Executor of ESTATE of James A. SHUT-TLEWORTH.
    No. 6071.
    Circuit Court oí Appeals, Sixth Circuit.
    April 15, 1932.
    C. M. Charest, of Washington, D. C., for petitioner.
    Wm. Marshall Bullitt, of Louisville, Ky., for respondent.
   PER CURIAM.

Order of Board of Tax Appeals modified, and cause remanded for entry of final order pursuant to stipulation of counsel.  