
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CENTRAL STATE COLLIERIES, Inc.
    No. 12327.
    Circuit Court of Appeals, Eighth Circuit.
    June 15, 1942.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Lowenhaupt, Waite & Stolar, of St. Louis, Mo., for respondent.
   PER CURIAM.

Petition to review decision of United States Board of Tax Appeals docketed and dismissed, on motion of petitioner and consent.  