¶1Milton P. Firestone and Maurice W. Stof-fer, both of St. Paul, Minn., for petitioner.
¶2Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and L. W. Scott, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
¶4Petition to review dismissed, without costs to either party in this court, per stipulation of parties.