
    Louis J. BECKER, Collector of Internal Revenue, Appellant, v. MERCANTILE LIQUIDATING CO.
    No. 11315.
    Circuit Court of Appeals, Eighth Circuit.
    April 19, 1939.
   PER CURIAM.

Judgment entered on stipulation of parties that the case abide and be determined by the final judgment of this court in Becker v. Bank of Commerce Liquidating Co., 102 F.2d 633.  