
    CITIZENS NATIONAL BANK OF ORANGE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 4149.
    Circuit Court of Appeals, Fourth Circuit.
    Jan. 4, 1937.
    Theodore B. Benson, of Washington, D. C., for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., and Wm. J. Samford, Atty. Department of Justice, of Washington, D. C., for' respondent.
   PER CURIAM.

Cause docketed and remanded to Board of Tax Appeals, in accordance with stipulation of attorneys.  