
    DEFIANCE COAL COMPANY v. Guy T. HELVERING, Commissioner of Internal Revenue.
    No. 1060.
    Circuit Court of Appeals, Tenth Circuit.
    March 21, 1934.
    Hodges, Wilson & Rogers, of Denver, Colo., for petitioner.
    Robert H. Jackson, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
    Before LEWIS, PHILLIPS, and Me-DERMOTT, Circuit Judges.
   PER CURIAM.

Petition dismissed on motion of petitioner.  