
    NORTH AMERICAN CREAMERY CO., Appellant, v. Levi M. WILLCUTS, Collector, etc.
    No. 8965.
    Circuit Court of Appeals, Eighth Circuit.
    Feb. 4, 1931.
    For opinion below, see 38 F.(2d) 483.
    Leland W. Scott, of Minneapolis, Minn., for appellant.
    Lewis L. Drill, U. S. Atty., of St. Paul, Minn., for appellee.
   PER CURIAM.

Appeal dismissed without costs to either party in this court, per stipulation of parties.  