
    Frank P. ROSS v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5104.
    Circuit Court of Appeals, Seventh Circuit.
    Nov. 4, 1936.
    Arthur R. Foss, of Chicago, 111., for petitioner.
    Robert H. Jackson, of Washington, D. C., for respondent
    Before SPARKS, Circuit Judge.'
   PER CTJRIAM.

Pursuant to the above stipulation, it is hereby ordered, adjudged, and decreed by the court that this case be remanded to the Board of Tax Appeals, with direction to enter an order that there is no deficiency for the year 1929, and that there is an overpayment of the amount of the deficiency of $1,540.02 heretofore paid for said year.  