
    H. H. MOTTER, Collector of Internal Revenue, v. John DENMAN, Jr., et al.
    No. 442.
    Circuit Court of Appeals, Tenth Circuit.
    April 30, 1931.
    S. M. Brewster, U. S. Atty., of Topeka, Kan., for appellant.
    Banks, O’Brien & MeYey, of Independence, Kan., for appellees.
    Before LEWIS, PHILLIPS, and Me-DERMOTT, Circuit Judges.
   PER CURIAM.

Appeal [44 F.(2d) 648] dismissed April 30, 1931, on motion of appellant.  