
    Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. MORRIS PLAN COMPANY OF ST. JOSEPH.
    No. 12081.
    Circuit Court of Appeals, Eighth Circuit.
    July 14, 1941.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    R. L. Douglas, of St. Joseph, Mo., for respondent.
   PER CURIAM.

Petition for review of decision of United States Board of Tax Appeals, 42 B.T. A. 1190, docketed and dismissed without costs to either party in this court, on motion of petitioner and consent of respondent.  