¶1Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Carleton Fox, and Benjamin M. Brodsky, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
¶2Earl Cline and Frank Williams, both of Lincoln, Neb., for respondent
¶4Petition to Review Decision of United States Board of Tax Appeals dismissed with prejudice, pursuant to stipulation.