
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. NORTHWEST BANCORPORATION.
    No. 12655.
    Circuit Court of Appeals, Eighth Circuit.
    May 22, 1944.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
    J. B. Faegre and Hayner N. Larson, both of Minneapolis, Minn., for respondent.
   PER CURIAM.

Decision of the Tax Court of the United States reversed without taxation of costs in favor of either of the parties in this Court and cause remanded with directions to enter a redetermination on the basis of the Commissioner’s deficiency assessment, on motion of counsel for petitioner and consent of counsel for respondent.  