
    Mattle COCHRANE, Doing Business as Independent Cold Storage & Packing Company, petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 437.
    Circuit Court of Appeals, Eighth Circuit.
    Nov. 7, 1939.
    Elias Berell and W. I. Farmer, both of Kansas City, Mo., for petitioner.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and E. W. G. Huffman, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.
   PER CURIAM.

Petition to review decision of United States Processing Tax Board of Review dismissed without the taxation of costs in favor of either of the parties in'this Court, on motions of petitioner and respondent.  