
    Philip C. K. BARTLETT, Executor, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8809.
    Circuit Court of Appeals, Eighth Circuit.
    April 28, 1931.
    William M. Morton, of St. Joseph, Mo., and Walter E. Barton, of Washington, D. C., for appellants.
    G. A. Youngquist, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. G., for appellee.
   PER CURIAM.

Decision of United States Board of Tax Appeals reversed, without costs to either-party in this court, and cause remanded to Board of Tax Appeals, on motion of appel-lee and consent of appellants.  