
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. G. Harold GILLAN. SAME v. Lee E. GILLAN. SAME v. Samuel W. GILLAN.
    Nos. 12448-12450.
    Circuit Court of Appeals, Eighth Circuit.
    Oct. 8, 1942.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Harold J. Requartte, of Lincoln, Neb., for respondents.
   PER CURIAM.

Petitions to review decisions of United States Board of Tax Appeals docketed and dismissed, on motion of petitioner and consent of respondents.  