Frank J. v. Commissioner (106 F.2d 1002, 1939)

PER CURIAM.

Opinion filed July 19, 1939, withdrawn from files and decree thereon vacated; case remanded to Board of Tax Appeals for further proceedings in viéw of and in accordance with provisions of Revenue Act of 1939, 26 U.S.C.A. § 1 et seq., per stipulation of parties.