In conformity with opinion and mandate of Supreme Court, 320 U.S. 489, 64 S.Ct. 239, 495, judgment of this Court of March 2, 1943, 8 Cir., 133 F.2d 732, vacated, and new judgment entered affirming decision of United States Board of Tax Appeals (now the Tax Court of the United States) and dismissing petitions to review.