
    W. L. HEMINGWAY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
    Circuit Court of Appeals, Eighth Circuit.
    October 31, 1929.
    No. 8310.
    Abraham Lowenhaupt, of St. Louis, Mo., for appellant.
    Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, Chief Counsel, Bureau of Internal Revenue, and V. J. Heifer-nan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.
   PER CURIAM.

Decision of Board of Tax Appeals affirmed, per stipulation of parties, and petition for review dismissed, without costs to either party in this court.  