
    Clarence H. JOHNSTON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8737.
    Circuit Court of Appeals, Eighth Circuit.
    May 23, 1930.
    William H. Oppenheimer, of- St. Paul, Minn., for appellant. .
    Sewall Key, Sp. Asst, to, Atty. Gen., and C. M. Charest,. Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.
   PER CURIAM.

Petition to Review Decision of Board of Tax Appeals dismissed without costs to either party in this court on motion of appellant.  