
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Carl E. SAGER.
    No. 13202.
    Circuit Court of Appeals, Eighth Circuit
    Nov. 15, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C, for petitioner.
    Harry Gustafson, of Minneapolis, Minn., for respondent.
   PER CURIAM.

Petition for review docketed and dismissed, on motion of petitioner and consent of respondent.  