
    ST. LOUIS HILLS SYNDICATE FUND et al. v. COMMISSIONER OF INTERNAL REVENUE. WEBSTER HILLS SYNDICATE FUND et al. v. SAME. KINGSHIGHWAY HILLS SYNDICATE FUND et al. v. SAME.
    Nos. 11163-11165.
    Circuit Court of Appeals, Eighth Circuit.
    Feb. 27, 1939.
   PER CURIAM.

A stipulation having been filed that our decision in Wellston Hills Syndicate Fund v. Commissioner of Internal Revenue, 101 F.2d 924, shall rule three other petitions for review in related matters, orders of affirmance will be entered in each of such cases.

Order of Board of Tax Appeals affirmed and the petition for review dismissed without costs to either party in this court  