ESTATE of Louis STOCKSTROM, Deceased, Arthur Stockstrom, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, 164 F.2d 697

PER CURIAM. Cause remanded to the Tax Court of the United States with directions to vacate its decision entered February 12, 1947, and to enter a decision that there are deficiencies in income tax for the calendar years involved, on stipulation of parties, and petition for review dismissed.