Opinion
No. 14853.
August 11, 1953.
Petition for Review of Decision of The Tax Court of the United States.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Harry Marselli, Sp. Asst. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Attorney, Bureau of Internal Revenue, Washington, D.C., for petitioner.
Rex H. Fowler and Howard Steele, Des Moines, Iowa, for respondent.
Petition for Review of Decision of Tax Court dismissed without costs to either party in this Court, on stipulation of parties. 18 T.C. 1223.