
    N. B. ARNOLD et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8759.
    Circuit Court of Appeals, Eighth Circuit.
    Nov. 16, 1929.
    John B. Arnold, N. B. Arnold, and McCoy & Hansen, all of Duluth, Minn., for petitioners.
    C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Petition for review of decision of United States Board of Tax Appeals docketed and dismissed without costs to either party in this court, on motion of respondent and consent of petitioners.  