
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Edward MALLINCKRODT, Jr., et al., Trustees, etc.
    No. 11521.
    Circuit Court of Appeals, Eighth Circuit.
    July 8, 1939.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
    Daniel N. Kirby and Harry W. Kroeger, both of St. Louis, Mo., 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.  