
    Elmer F. KELM, Collector of Internal Revenue of the United States, for the District of Minnesota, Appellant, v. MOTOR POWER EQUIPMENT COMPANY, a Corporation.
    No. 14940.
    United States Court of Appeals Eighth Circuit.
    Nov. 16, 1953.
    George E. MacKinnon, U. S. Atty., and Alex Dim, Asst. U. S. Atty., St. Paul, Minn., for appellant.
    Bundlie, Kelley, Finley & Maun, St. Paul, Minn., for appellee.
   Appeal from District Court dismissed without taxation of costs in this Court in favor of either of the parties, on stipulation.  