¶1J. P. Jackson and Sewall Key, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Phillip A. Bayer, Sp. Atty.. Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
¶2Nelson Phillips, of Dallas, Tex., for respondent.
¶3Before FOSTER, HUTCHESON, and WALKER, Circuit Judges.
¶5The above-entitled cause is by stipulation to abide the result in Commissioner of Internal Revenue v. W. W. Turney (C.C.A.) 82 F.(2d) 661, this day decided.
¶6The petition for review in the above-entitled cause is therefore denied.
¶7HUTCHESON, Circuit Judge, dissenting.