Memorandum Opinion
DISNEY, Judge:
Decision was entered in this case on April 19, 1946, pursuant to opinion promulgated on that date [Dec. 15,085]. Appeal was taken and pursuant to opinion of June 4, 1947 [47-1 USTC ¶ 9279], the United States Circuit Court of Appeals for the Sixth Circuit on the eighth day of July 1947 issued its mandate of this Court remanding the case for further proceedings in accordance with the opinion filed therein.
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