
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Alexander Fred VAHRENKAMP and Lucy Orr Vahrenkamp, Respondents.
    No. 10970.
    Circuit Court of Appeals, Ninth Circuit.
    Jan. 23, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, B. I. R., of Washington, D. C., for petitioner.
    Before WILBUR, GARRECHT, and HEALY, Circuit Judges.
   PER CURIAM.

Upon consideration of the motion of petitioner for dismissal of the petition to review herein, and by direction of the Court, it is ordered that such motion be and hereby is granted, and that the petition to review in this cause be and hereby is dismissed, that a judgment be filed and entered accordingly and that the mandate -of this court in this cause issue forthwith.  