COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The COLD METAL PROCESS COMPANY, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The LEON A. BEEGHLY FUND, The Union National Bank of Youngstown, Ohio, Trustee, Respondent, 239 F.2d 646

PER CURIAM. Pursuant to the agreement of counsel, it is ordered that the cross-petitions of the Commissioner of Internal Revenue in these cases be and they hereby are dismissed. 25 T.C. 1333.