
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. A. SHAEFFER PEN COMPANY.
    No. 12104.
    Circuit Court of Appeals, Eighth Circuit.
    Aug. 12, 1941.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C. , for petitioner.
    Preston B. Kavanagh, of Washington, D. C., for respondent.
   PER CURIAM.

Petition for review of decision of United States Board of Tax Appeals docketed and dismissed without costs to either party in this court, on motion of petitioner and consent of respondent.  