
    TWIN CITY RAPID TRANSIT COMPANY (NEW JERSEY), Parent; and Minneapolis Street Railway Company, St. Paul City Railway Company, Minneapolis & St. Paul Suburban Railroad Company, and Twin City Motor Bus Company, Subsidiaries, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12946.
    Circuit Court of Appeals, Eighth Circuit
    Dec. 4, 1944.
    Leland W. Scott and John W. Wind-horst, both of Minneapolis, Minn., for petitioners.
    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 M. Morawski, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Petition for review of decision of the Tax Court of the United States dismissed, with prejudice, on motion of petitioners approved by counsel for respondent.  