¶1Donald C. McGovern, of Washington, D. C., for petitioner.
¶2J. P. Wenchel, of Washington, D. C., for respondent.
¶4It is hereby ordered, upon joint motion duly presented by petitioner and respondent, that the petition . for review in the above-entitled case filed with the Board of *742Tax Appeals on April 22, 1940, be and it is hereby dismissed, the costs to be charged as constructive earnings.