
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner and Cross-Respondent, v. Robert McCarthy BULLINGTON and Bessie B. Bullington, Respondents and Cross-Petitioners.
    No. 4499.
    Oireuit Court of Appeals, Fourth Circuit.
    June 7, 1939.
    James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J, P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner and cross-respondent.
    Abram P. Staples, Atty. Gen., of Virginia, for respondents and cross-petitioners.
   PER CURIAM.

Case entered dismissed under Rule 23 in accordance with agreement of counsel.  