
    COMMISSIONER OF INTERNAL REVENUE v. DETROIT TRUST COMPANY, Trustee and Transferee; Wilson Critzer, Trustee and Transferee; Grace I. Thompson, Transferee and Insurance Beneficiary.
    No. 8038.
    Circuit Court of Appeals, Sixth Circuit.
    June 8, 1938.
    James W. Morris, J. P. Wenchel, and Sewall Key, all of Washington, D. C., for petitioner.
    Raymond H. Berry, of Detroit, Mich., for respondents.
    Before HICKS, SIMONS, and ALLEN, Circuit Judges.
   PER CURIAM.

It appearing to the court that an agreed motion to docket and dismiss appeal has been filed, accompanied by certificate of the Clerk of the Board of Tax Appeals as provided by Rule 18; on consideration whereof, it is ordered that the appeal be and the same is docketed and dismissed, the costs to be charged against the Government as constructive earnings.  