
    DEVOY AND KUHN COAL & COKE CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 9692.
    Circuit Court of Appeals, Eighth Circuit.
    July 31, 1933.
    Arthur R. Foss, of Chicago, Ill., for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst, to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Harold Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Decision of United States Board of Tax Appeals reversed, and petition dismissed, without costs to either party in this court on confession of error and consent of respondent to reversal.  