
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. HEIL BEAUTY SUPPLIES, Inc.
    No. 14361.
    United States Court of Appeals Eighth Circuit.
    Jan. 23, 1952.
    Ellis N. Slack, Acting Asst. Atty. Gen., and L. W. Post, Sp. Asst, to Atty. Gen., for petitioner.
    Jerome F. Duggan and Edward A. Dubinsky, St. Louis, Mo., for respondent.
   PER CURIAM.

Petition to Review Decision of the Tax Court of the United States dismissed, on stipulation of parties.  