Robert E. HANNEGAN, Successor to Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. D. JOHNSON; W. D. JOHNSON v. COMMISSIONER OF INTERNAL REVENUE, 139 F.2d 491

PER CURIAM. Petitions to review Decision of the Tax Court of the United States, 1 T.C. 1041, dismissed without costs to either party in this Court, on motions of petitioners and stipulation of parties.