In concentrating upon the correct decision 6f the -contested issue in this case, we omitted to give direction for further proceedings to be- had in the cause in accordance with the stipulation between the .parties, whereby the case was agreed to be remanded to the Tax Court for further computation under its Rule 50, 26 U.S.C.A. § 1-111. To avoid possible misappreh~nsion, we now evidence acceptance of the stipulation filed in this Court October 10, 1950, and - remand the case to the Tax Court for re-computation o~f tax liability in accordance with the authorities referred to in such stipulafion aifd the opinion of this -Court as heretofore announced. - -

- The motion for reh~aring i~ denied.