
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. L. WASHBURN ESTATE, Incorporated.
    No. 13184.
    Circuit Court of Appeals, Eighth Circuit.
    Nov. 5, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    John E. Hughes, of Chicago, 111., for respondent.
   PER CURIAM.

Petition for review docketed and dismissed, on motion of petitioner and consent of respondent.  