
    Don A. DAVIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12169.
    Circuit Court of Appeals, Eighth Circuit.
    Oct. 9, 1942.
    Chadbourne, Hunt, Jaeckel & Brown, of New York City, and Henry J. Plagens, of Kansas City, Mo., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Case remanded to United States Board of Tax Appeals with directions to modify its decision, etc., pursuant to stipulation.  