Opinion
No. 17323.
April 25, 1963.
Petition for review of the Decision of the Tax Court of the United States.
Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., for petitioner.
Maurice J. Breen, Ft. Dodge, Iowa, for respondent.
Petition for review of decision of The Tax Court of the United States dismissed on stipulation of parties.