
    Margaret E. DUNLOP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 13616.
    Circuit Court of Appeals, Eighth Circuit.
    May 18, 1948.
    Guy Chase, of St. Paul, Minn., 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.

Decision of The Tax Court of the United States affirmed and petition to review dismissed without costs to either party in this Court, on authority of decision in Dunlop v. Commissioner of Internal Revenue, 8 Cir., 165 F.2d 284, on motion of respondent and consent of petitioner.  