
    Hubert F. LAUGHARN, as Trustee of the Estate of Jack Dave Sterling, Bankrupt, Appellant, v. Nat ROGAN, Collector of Internal Revenue of the United States of America, Appellee.
    No. 9146.
    Circuit Court of Appeals, Ninth Circuit.
    Dec. 1, 1939.
    Raphael Dechter, of Los Angeles, Cal., for appellant.
    Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for appellee.
    Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.
   PER CURIAM.

Upon stipulation of counsel for respective parties, and good cause therefor appearing, ordered appeal in above cause dismissed, that a judgment of dismissal be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.  