
    KANSAS CITY STRUCTURAL STEEL CO., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8359.
    Circuit Court of Appeals, Eighth Circuit.
    June 4, 1930.
    Armwell L. Cooper, Ellison A. Neel, and Whitson Rogers, all of Kansas City, Mo., for appellant.
    C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Sewall Key and Randolph C. Shaw, Sp. Assts.'to Atty. Gen., for appellee.
   PER CURIAM.

Decree of May 14, 1929, 33 F.(2d) 53, vacated, set aside, and held for naught, and, in conformity with opinion and decree of the Supreme Court of the United States (281 U. S. 264, 50 S. Ct. 263, 74 L. Ed. 848), the decision of the Board of Tax Appeals is affirmed without costs to either party in this court.  