
    David BURNET, Commissioner of Internal Revenue, Petitioner, v. William J. HYNES.
    No. 8852.
    Circuit Court of Appeals, Eighth Circuit.
    March 3, 1931.
    G. A. Youngquist, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and S. Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
    Edward P. Smith and Prank E. Sheehan, both of Omaha, Neb., for respondent.
   PER CURIAM.

Petition to review decision of United States Board of Tax Appeals dismissed without costs to either party in this court, on motion of petitioner.  