
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Alien T. WEST.
    No. 11258.
    Circuit Court of Appeals, Eighth Circuit.
    July 20, 1938.
    James W. Morris, Asst. Atty. Gen., for petitioner.
    S. Mayner Wallace, of St. Louis, Mo., for respondent.
   PER CURIAM.

Cause docketed and petition for review dismissed without costs to either party in this court pursuant to stipulation of parties.  