
    COMMISSIONER OF INTERNAL REVENUE v. Maurice J. BREEN et al.
    No. 17323.
    United States Court of Appeals Eighth Circuit.
    April 25, 1963.
    Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., for petitioner.
    Maurice J. Breen, Ft. Dodge, Iowa, for respondent.
   PER CURIAM.

Petition for review of decision of The Tax Court of the United States dismissed on stipulation of parties.  