Pursuant to stipulation of counsel for the respective parties, it is ordered that the order of the said Board of Tax Appeals in this cause be, and hereby is, reversed, and that this cause be, and hereby is, remanded to the said Board of Tax Appeals with directions to enter a final order and decision that there are deficiencies for the calendar years 1920 and 1921 in the amounts of $19,704.13 and $3,970.74, respectively.