
    Edward C. SIMMONS, II, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12238.
    Circuit Court of Appeals, Eighth Circuit.
    Feb. 20, 1942.
    Stanley S. Waite and H. M. Stolar, both of St. Louis, Mo., for petitioner.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Petition to review docketed and dismissed without taxation of costs in favor of either party in this Court, on motion of petitioner and consent of respondent.  