
    Grace M. FREEMAN v. COMMISSIONER OF INTERNAL REVENUE.
    No. 563.
    Circuit Court of Appeals, Tenth Circuit.
    Sept. 10, 1932.
    Bruce Hurd, of Topeka, Kan., for petitioner.
    C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
    Before LEWIS, COTTERAL, and PHILLIPS, Circuit Judges.
   PER CURIAM.

Petition for review dismissed on stipulation.  