
    MILLER & PAINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 11959.
    Circuit Court of Appeals, Eighth Circuit.
    Dec. 14, 1942.
    Louis A. Spiess, of Washington, D. C., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, for respondent.
   PER CURIAM.

Petition to Review decision of Board of Tax Appeals dismissed, on motion of petitioner and consent of respondent, without taxation of costs in favor of either of the parties in this Court.  