
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John R. SHEPLEY.
    
      No. 11840.
    Circuit Court of Appeals, Eighth Circuit.
    Sept. 3, 1940.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Daniel N. Kirby and Harry W. Kroeger, both of St. Louis, Mo., for respondent.
   PER CURIAM.

Petition for review of decision of Board of Tax Appeals docketed and dismissed, without taxation of costs in favor of either of the parties in this Court, on motion of petitioner and consent of respondent.  