
    J. E. HURLEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 13685.
    Circuit Court of Appeals, Eighth Circuit.
    Jan. 9, 1948.
    Leffel Gentry, of Little Rock, Ark., for petitioner.
    Theron L. Caudle, Asst. Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau ■of Internal Revenue, of Washington, D. C., for respondent.
   PER CURIAM.

Petition to review decision of the Tax ■Court of the United States docketed and dismissed, without costs to either party, on motion of respondent and consent of petitioner.  