PER CURIAM.
The parties have joined in a stipulation and request that we remand the cause herein to the District Court, with directions to vacate its decision and judgment for tax refund "to the extent that such decision and judgment represent a finding that appellee had no unrelated business taxable income for the years 1955 and 1956", and with directions to enter a new judgment in favor of appellee "for taxes overpaid in the amounts of $1,132.25 for the year 1954...
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