
    Samuel Epes TURNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 11482.
    Circuit Court of Appeals, Eighth Circuit.
    Aug. 1, 1939.
    A. W. Clapp, Charles W. Briggs, and Wayne C. Gilbert, all of St. Paul, Minn., for petitioner.
    James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and C. E. Lowery, Sp. Atty., Bureau of Internal Revenue, both pi Washington, D. C., for respondent.
   PER CURIAM.

Cause remanded to Board of Tax Appeals for further proceedings, per stipulation of party.  