opinion: Annie L. SIEGEL et al., Petitioners, v. David H. BLAIR, Commissioner of Internal Revenue.
  Circuit Court of Appeals, Eighth Circuit.
  January 3, 1928.
  No. 319 Orig.
  On Petition to Review Decision of United States Board of Tax Appeals.
  Rhodes E. Cave and T. S. McPheeters, both of St. Louis, Mo., and George Weitzel, of Washington, D. C., for petitioners.
  A. W. Gregg and H. R. Gamble, both of Washington, D. C., for respondent.
  PER CURIAM.
  Petition to review denied for want of jurisdiction and dismissed, without costs to either party in this court, on motion of respondent.