¶1Elias Berell and W. I. Farmer, both of Kansas City, Mo., for petitioner.
¶2J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and E. W. G. Huffman, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.
¶4Petition to review decision of United States Processing Tax Board of Review dismissed without the taxation of costs in favor of either of the parties in'this Court, on motions of petitioner and respondent.