
    Guy T. HELVERING, Commissioner of Internal Revenue, v. W. H. CRAIG, Executor of Estate of Mary Foster Craig.
    No. 11031.
    Circuit Court of Appeals, Eighth Circuit.
    March 17, 1938.
    J. P. Wenchel, Chief Counsel Bureau of Internal Revenue, of Washington, D. C., James W. Morris, Asst. Atty. Gen., C. H. Curl, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., and Sewall Key, Sp. Asst, to Atty. Gen., for petitioner,
    R. Kemp Slaughter and Hugh C. Bick-ford, both of Washington, D. C., for respondent.
   PER CURIAM.

Cause remanded to United States Board of Tax Appeals for proceedings in accordance with stipulation of parties.  