
    No. 111.
    Union Pacific Coal Company v. Mark A. Skinner, Collector of Internal Revenue.
    Certiorari to the Circuit Court of Appeals for the Eighth Circuit.
    Submitted December 19, 1919.
    Decided March 22, 1920.
    
      Mr. Henry W. Clark for petitioner.
    
      The Solicitor General and Mr. A. F. Myers for respondent.
   Per Curiam.

Affirmed with costs upon the authority of Lynch v. Hornby, 247 U. S. 339.  