¶1Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst, to Atty. Gen., for petitioner.
¶2E. Charles Eichenbaum, Little Rock, Ark., for respondent.
¶4Petition for Review of Decision of The Tax Court of the United States entered April 11, 1951, dismissed without taxation of costs in favor of either of the parties in this Court, on stipulation of parties. 15 T.C. 671.