
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner on Review, v. William T. WALKER, Respondent on Review.
    No. 8635.
    Circuit Court of Appeals, Sixth Circuit.
    May 9, 1940.
    Samuel O. Clark, Jr., J. P. Wenchel, and Sewall Key, all of Washington, D. C, for petitioner.
    No counsel appearing on docket - for respondent.
    Before HICKS, SIMONS, and ALLEN, Circuit Judges.
   PER CURIAM.

Upon consideration of the motion to dismiss this cause, filed herein by the petitioner on review, it is by the Court, adjudged and ordered that this cause be, and is hereby dismissed, without costs to either party.  