
    COMMISSIONER OF INTERNAL REVENUE v. UNION GUARDIAN TRUST COMPANY, as Administrator with Will Annexed of the Estate of Carl H. L. Flintermann, Deceased.
    No. 7571.
    Circuit Court of Appeals, Sixth Circuit.
    May 3, 1938.
    L. A. Luce, of Washington, D. C., for respondent.
    Before HICKS, SIMONS, and ALLEN, Circuit Judges.
   PER CURIAM.

It is ordered that the appeal in this cause be and the same is dismissed, pursuant to stipulation of counsel.  