
    Guy T. HELVERING, Commissioner of Internal Revenue, v. Harry C. DAVIS.
    No. 2220.
    Circuit Court of Appeals, Tenth Circuit.
    Oct. 7, 1940.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Edward Z. Klahr, of Denver, Colo., for respondent.
    Before PHILLIPS and LEWIS, Circuit Judges.
   PER CURIAM.

Petition for review dismissed on motion of petitioner.  