
    COMMISSIONER OF INTERNAL REVENUE v. B. A. GARBER.
    No. 204.
    Circuit Court of Appeals, Tenth Circuit.
    Nov. 27, 1931.
    C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Hubert L. Bolen, of Oklahoma City, OH., for respondent.
    Before LEWIS and PHILLIPS, Circuit Judges.
   PER CURIAM.

Petition for review dismissed, on motion of petitioner.  