Upon consideration of the stipulation of the parties filed herein the 11th day of March, 1938, it is by the court, adjudged, ordered, and decreed that there is a deficiency of $1,816.70 in federal estate tax due from the estate of Carrie Jacobs Brown, deceased, and that this cause be, and the same is hereby, remanded to the United States Board of Tax Appeals to enter therein its final order in accordance herewith.