
    Elmer F. KELM, Collector of Internal Revenue, etc., Appellant, v. Bessie Bennett BOCKMAN.
    No. 15086.
    United States Court of Appeals Eighth Circuit.
    June 10, 1954.
    George E. MacKinnon, U. S. Atty., and Alex Dim, Asst. U. S. Atty., St. Paul, Minn., for appellant.
    R. H. Fryberger and G. W. Townsend, Minneapolis, Minn., for appellee.
   Appeal from District Court dismissed, on stipulation of parties. 117 F.Supp. 478.  