PER CURIAM.
Now this day come the parties by their counsel and present and file a stipulation to remand this cause to the United States Board of Tax Appeals, which said stipulation is in the words and figures following, to wit:
"Whereas, the United States Board of Tax Appeals, by final decision dated April 24, 1936, entered the following order:
"Pursuant to the determination of the Board, as set forth in its report promulgated April 22, 1936, it Ordered...
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