
    Gus F. KOEHLER, District Director of Internal Revenue, v. Lester O. COFIELD.
    No. 7136.
    United States Court of Appeals Tenth Circuit.
    Dec. 12, 1962.
    Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Chief, Appellate Section, Tax Division, Dept. of Justice, Washington, D. C., and Newell A. George, U. S. Atty., and R. Stanley Ditus, Asst. U. S. Atty., Topeka, Kan., for appellant.
    Herbert W. Sandell, Manhattan, Kan., and Edward L. Baker, Overland Park, Kan., for appellee.
    Before MURRAH, Chief Judge, and PICKETT and BREITENSTEIN, Circuit Judges.
   PER CURIAM.

Appeal dismissed December 12, 1962, on joint motion of the parties, D.C., 207 F.Supp. 73.  