¶1John B. Arnold, N. B. Arnold, and McCoy & Hansen, all of Duluth, Minn., for petitioner.
¶2C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
¶4Petition for review of decision of United States Board of Tax Appeals docketed and dismissed without costs to either party in this court, on motion of respondent and consent of petitioner.