
    Arthur E. OTTO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 4405.
    Circuit Court of Appeals, Fourth Circuit.
    Jan. 12, 1939.
    Charles D. Hayes, of Washington, D. C., for petitioner.
    James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, and John M. Morawsld, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

On the joint motion of the parties the cause is remanded to the United States Board of Tax Appeals, with authority to make such order upon the stipulation of counsel as may be proper in the premises. Order filed.  