
    COMMISSIONER OF INTERNAL REVENUE v. J. H. EVANS.
    No. 540.
    Circuit Court of Appeals, Tenth Circuit.
    Sept. 14, 1931.
    C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Phil D. Moréloek, of Kansas City, Mo., for respondent.
    Before LEWIS and MeDERMOTT, Circuit Judges, and SYMES, District Judge.
   PER CURIAM.

Petition for review dismissed on motion of petitioner.  