
    Floyd E. JACOBS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12358.
    Circuit Court of Appeals, Eighth Circuit.
    March 27, 1943.
    Floyd E. Jacobs, John F. Rhodes, and John T. Barker, of Kansas City, Mo., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Case remanded to the Tax Court of the United States with directions to modify its decision and to enter order in accordance with agreement, pursuant to stipulation.  