
    BORDER QUEEN KITCHEN CABINET COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 11747.
    Circuit Court of Appeals, Eighth Circuit.
    Jan. 6, 1941.
    Daily & Woods,, of Fort Smith, Ark., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to the Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, all of Washington, D. C., Atty., Bureau of Internal Revenue, for respondent.
   PER CURIAM.

Petition to review decision of United States Board of Tax Appeals dismissed without taxation of costs in favor of either of the parties in this Court, pursuant to stipulation.  