ROSS v. COMMISSIONER OF INTERNAL REVENUE

PER CURIAM.

Pursuant to the above stipulation, it is hereby ordered, adjudged, and decreed by the court that this case be remanded to the Board of Tax Appeals, with direction to enter an order that there is no deficiency for the year 1929, and that there is an overpayment of the amount of the deficiency of $1,540.02 heretofore paid for said year.