
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Albert W. SCHWABACHER, Respondent.
    No. 9943.
    Circuit Court of Appeals, Ninth Circuit.
    June 17, 1942.
    Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for petitioner.
    Willard L. Ellis, of San Francisco, Cal., for respondent.
    Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.
   PER CURIAM.

On stipulation of counsel for respective parties, ordered petition to review herein dismissed, that a judgment be filed and entered accordingly and that the mandate of this court in this cause issue forthwith.  