¶1Abraham Lowenhaupt, of St. Louis, Mo., for appellant.
¶2Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, Chief Counsel, Bureau of Internal Revenue, and V. J. Heifer-nan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.
¶4Decision of Board of Tax Appeals affirmed, per stipulation of parties, and petition for review dismissed, without costs to either party in this court.