
    John Edmund SULLIVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12967.
    Circuit Court of Appeals, Eighth Circuit.
    July 10, 1945.
    Stanley S. Waite, of St. Louis, Mo., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Decision of the Tax Court of the United States affirmed and petition to review dismissed without costs to either party in this Court, on authority of decision in No. 12963, Oberwinder v. Commissioner of Internal Revenue, 8 Cir., 147 F.2d 255, on joint motion of counsel for respective parties.  