
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Ralph E. ROLLINS.
    No. 10776.
    Circuit Court of Appeals, Eighth Circuit.
    Oct. 27, 1936.
    Robert H. Jackson, Asst. Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of the Treasury, of Washington, D. C., for petitioner.
    J. G. Gamble and J. F. Rosenfield, both of Des Moines, Iowa, for respondent.
   PER CURIAM.

Petition to review decision of United States Board of Tax, Appeals docketed and dismissed, on motion of petitioner and consent of respondent.  