¶1Samuel 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.
¶2Ryland, Stinson, Mag & Thomson and John H. McEvers, all of Kansas City, Mo., for W. D. Johnson.
¶4Petitions 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.