
    W. J. ECHOLS, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 9442.
    Circuit Court of Appeals, Eighth Circuit.
    Sept. 1, 1932.
    Fadjo Cravens, of Ft. Smith, Ark., for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., Se-wall Key, Sp. Asst, to Atty. Gen., and G. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Maxwell M. Mahany, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Order of Board of Tax Appeals affirmed, and petition to review dismissed on stipulation of parties that cause abide decision in case No. 9441, Mont S. Echols v. Commissioner of Internal Revenue, 61 F.(2d) 191, in which opinion was filed August 20, 193a  