
    BLAKE & KENDALL COMPANY, Petitioner for Review, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 3438.
    Circuit Court of Appeals First Circuit.
    Jan. 23, 1940.
    Superseding opinion, 206 F.2d 400.
   ORDER OF COURT.

Upon stipulation, the decision of the Board of Tax Appeals is vacated, and the case is remanded to that Board with directions to enter such order and decision as may be proper under the decision of the Supreme Court of the United States in Haggar Company v. Helvering, 308 U.S. 389, 60 S.Ct. 337, 84 L.Ed. 340, decided January 2, 1940.  