
    COMMISSIONER OF INTERNAL REVENUE v. Clement KUBICEK.
    No. 16708.
    United States Court of Appeals Eighth Circuit.
    April 19, 1961.
    R. P. Hertzog, Acting Chief Counsel, Washington, D. C., and Louis F. Oberdorfer, Asst. Atty. Gen., for petitioner.
    Louis J. Moriarty, Minneapolis, Minn., for respondent.
   PER CURIAM.

Petition to Review Decision of Tax Court dismissed .on motion of petitioner, 33 T.C. 191.  