¶1Pad jo Cravens, of Pt. Smith, Ark., for petitioner.
¶2G. A. Youngquist, Asst. Atty. Gen., Se-wall Key, Sp. Asst, to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Maxwell M. Mahany, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
¶4Order of Board of Tax Appeals affirmed, and petition to review dismissed on stipulation of parties that cause abide decision in No. 9441, Mont S. Echols v. Commissioner of Internal Revenue, 61 F.(2d) 191, in which opinion was filed on August 20, 1932.