
    A. J. LANDRUM et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 519, Original.
    Circuit Court of Appeals, Eighth Circuit.
    Feb. 23, 1942.
    Geo. E. H. Goodner, of Washington, D. C. , for petitioners.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and F. E. Youngman, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and D. Hurd Hudson, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.
   PER CURIAM.

Decision of United States Processing Tax Board of Review affirmed without costs to either party in this Court, pursuant to stipulation.  