¶1J. C. Foote and Doherty, Rumble, Butler, Sullivan & Mitchell, all of St. Paul, Minn., for petitioners.
¶2Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
¶4Petitions to review as consolidated docketed and dismissed without taxation of costs in favor of either of the parties in this Court, on motion of respondent and consent of petitioners.