
    Guy T. HELVERING, Commissioner of Internal Revenue, v. DEFIANCE COAL COMPANY.
    No. 1059.
    Circuit Court of Appeals, Tenth Circuit.
    March 21, 1934.
    Robert H. Jackson, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Hodges, Wilson & Rogers, of Denver, Colo., for respondent.
    Before LEWTS, PHILLIPS, and Me-DERMOTT, Circuit Judges.
   PER CURIAM.

Petition dismissed on motion of petitioner.  