
    Galen H. WELCH, Collector of Internal Revenue for the Sixth Collection District of California, Appellant, v. John P. MILLS, Appellee.
    No. 8980.
    Circuit Court of Appeals, Ninth Circuit.
    Sept. 26, 1938.
    Ben Harrison, U. S. Atty., E. H Mitchell, Asst. U. S. Atty., and Eugene Harpole, Atty., Bureau, of Internal Revenue, all of Los Angeles Cal., for appellant.
    Claude Parker and Ralph ,W. Smith, both of Los Angeles, Cal., for appellee.
    Before DENMAN and MATHEWS; Circuit Judges.
   PER CURIAM.

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