Pursuant to stipulation of counsel and order of this court entered July 2, 1936, that the same judgment be entered in this cause as entered in cause No. 5937, Daniel H. Burnham v. Commissioner of Internal Revenue, 86 F.(2d) 776.

It is now here ordered and adjudged by this court- that the decision entered in this cause on November 9, 1935, by the United States Board of Tax Appeals, be, and the same is hereby, affirmed.