
    Walter H. LIPPERT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 13927.
    United States Court of Appeals Eighth Circuit.
    Oct. 10, 1950.
    Robert J. Bannister, Paul F. Ahlers, Des Moines, Iowa, and Jack T. Conn, Ada, Old., for petitioner.. ; ,
    Theron L. Caudle, Ásst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., A. F. Prescott, Sp. Asst, to Atty. Gen., L.W. Post, Sp. Asst, to Atty. Gen.,. Charles Oliphant, Chief Counsel, B,ur,eau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for -respondent. ■ ' - ■
   PER CURIAM.

Case remanded to the Tax Court of the United .States with , directions to- vacate its decision entered November 8, 1948, 11 T.C. 783, and to enter a. decisip}! in accordance with the parties’ agreement in compromise, providing that there.is now no deficiency and no payment of gift: tax for petitioner, on stipulation.  