¶1John MacC. Hudson, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst, to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Byron M. Coon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.
¶2Kenneth S. Finlayson, of Omaha, Neb. (Edward R. Burke, of Omaha, Neb., on the brief), for respondent.
¶3Before GARDNER, SANBORN, and BOOTH, Circuit Judges.
¶5Pursuant to stipulation of counsel to abide by the decision in Burnet v. Kountze (C. C. A.) 66 F.(2d) 141, the decision of the United States Board of Tax Appeals is affirmed and petition to review is dismissed in each of these eases.