
    KNAPP-MONARCH COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12600.
    Circuit Court of Appeals, Eighth Circuit.
    Feb. 18, 1944.
    Charles P. Williams and J. Spencer Wolfing, both of St. Louis, Mo., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel,-- Bureau of Internal Revenue, and Rollin H. Transue, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Decision of the Tax Court of the United States, 1 T.C. 59, affirmed, on joint motion of parties, etc., and petition to review dismissed without costs to either party in this Court.  