PER CURIAM.
The Court to-day entered the following final decree in this ease: “Upon confession of error filed by the Commissioner of Internal Revenue, the decision of the Board of Tax Appeals is reversed, and the ease is remanded to that Board for further proceedings not inconsistent with the opinion of the United States Supreme Court in Guy T. Helvering, Commissioner, v. Julia Butterworth. et al., Trustees, decided December 11, 1933,” 290 U. S. 365, 54 S. Ct. 221, 78 L. Ed.-.