
    FIRST NATIONAL BANK OF ALTOONA, PA., Trustee Benjamin Cohn Trust No, 10, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 7337.
    Circuit Court of Appeals, Third Circuit.
    Feb. 28, 1940.
    S. Leo Ruslander, of Pittsburgh, Pa., for appellant-.
    . Samuel O. Clark, Jr., Asst. Atty. Gen., for appellee.
    Before BIGGS, MARIS, and JONES, Circuit Judges.
   PER CURIAM.

Pursuant to the stipulation of the parties filed herein, it is now here ordered, adjudged, and decreed by this Court that the decision of the United States Board of Tax Appeals is hereby reversed and the cause is remanded to the said Board of Tax Appeals with leave to dispose of the cause upon stipulation or in such- other manner as shall be meet and proper.  