
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Luella S. BOUTON, Respondent.
    No. 3652.
    Circuit Court of Appeals, Fourth Circuit.
    Dec. 11, 1934.
    Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    George E. Elliott, of Washington, D. C., for respondent.
   PER CURIAM.

Case dismissed under Rule 20 in accordance with agreement of counsel.  