No. 11306.Circuit Court of Appeals, Eighth Circuit.
April 12, 1940.
On Petition to Review Decision of United States Board of Tax Appeals.
A.F. Schaetzle, of Des Moines, Iowa, for petitioner.
Page 897
Samuel O. Clark, Jr., Asst. Atty. Gen., and J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for respondent.
PER CURIAM.
Decision of Board of Tax Appeals affirmed in conformity with opinion (filed January 29, 1940), judgment and mandate of Supreme Court, 60 S.Ct. 427, 84 L.Ed. ___, and petition to review dismissed without taxation of costs in favor of either of the parties in this Court. Former opinion of Circuit Court of Appeals, 8 Cir., reported 103 F.2d 702.