
    George B. CLIFFORD, Jr., Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
    No. 11431.
    Circuit Court of Appeals, Eighth Circuit.
    April 29, 1940.
    F. H. Stinchfield and Thomas P. Helmey, both of Minneapolis, Minn., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Decision of Board of Tax Appeals affirmed in conformity with opinion (filed February 26, 1940) and mandate of Supreme Court, 60 S.Ct. 554, 84 L.Ed. -, and petition to review dismissed without taxation of costs in favor of either party in this Court. Former opinion of Circuit Court of Appeals, 8 Cir., reported 105 F.2d 586.  