PER CURIAM.
This cause came on to be heard upon the joint stipulation of counsel that the above entitled cause be docketed in this Court, and that said cause be remanded to the Tax Court of the United States, and was submitted to the Court.
On consideration whereof, it is now here ordered and adjudged by this Court that the above entitled and numbered cause be remanded to the Tax Court of the United States, with directions to enter an order that there are...
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