
    Frank W. HOWBERT, Individually and as Collector of Internal Revenue for the District of Colorado, v. CONTINENTAL DREDGING COMPANY.
    No. 587.
    Circuit Court of Appeals, Tenth Circuit.
    Dec. 10, 1931.
    Ivor O. Wingren, Asst. U. S. Atty., of Denver, Colo., for appellant.
    Forrest C. Northeutt, of Denver, Colo., for appellee.
    Before LEWIS and PHILLIPS, Circuit Judges.
   PER CURIAM.

Appeal dismissed on stipulation.  