
    Robert E. HANNEGAN, Successor to Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. D. JOHNSON. W. D. JOHNSON v. COMMISSIONER OF INTERNAL REVENUE.
    Nos. 12771, 12772.
    Circuit Court of Appeals, Eighth Circuit.
    Nov. 22, 1943.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C, for Commissioner of Internal Revenue.
    Ryland, Stinson, Mag & Thomson and John H. McEvers, all of Kansas City, Mo., for W. D. Johnson.
   PER CURIAM.

Petitions to review Decision of the Tax Court of the United States, 1 T.C. 1041, dismissed without costs to either party in this Court, on motions of petitioners and stipulation of parties.  