
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Nellie H. CALDWELL.
    No. 10689.
    Circuit Court of Appeals, Eighth Circuit.
    June 10, 1936.
    Robert H. Jackson, Asst. Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of Treasury, of Washington, D. C., for petitioner.
    Edgar M. Morsman, Jr., of Omaha, Neb., for respondent
   PER CURIAM.

Petition to review decision of Board of Tax Appeals docketed and dismissed, without costs to either party in this court, on motion of petitioner and consent of respondent:  