
    Guy T. HELVERING, Commissioner of Internal Revenue, v. B. R. HAMMOND.
    No. 1152.
    Circuit Court of Appeals, Tenth Circuit.
    Sept. 27, 1934.
    Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    J. C. Campbell, of Charles City, Iowa, for respondent.
    Before PHILLIPS, McDERMOTT, and BRATTON, Circuit Judges.
   PER CURIAM.

Petition for review dismissed on motion of petitioner.  