¶1William H. Oppenheimer, of- St. Paul, Minn., for appellant. .
¶2Sewall Key, Sp. Asst, to, Atty. Gen., and C. M. Charest,. Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.
¶4Petition to Review Decision of Board of Tax Appeals dismissed without costs to either party in this court on motion of appellant.