
    EMPIRE STEEL CO. v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5647.
    Circuit Court of Appeals, Sixth Circuit.
    Oct. 6, 1931.
    E. J. Brunenkant, of Cleveland, Ohio, for petitioner.
    C. M. Charest, of Washington, D. C., for respondent.
   PEE CUEIAM.

Appeal dismissed pursuant to motion of counsel for petitioner.  