
    UNITED STATES of America v. Roy Mc-MASTER, Receiver of Valley Dairy Co., Inc., Debtor.
    No. 9762.
    Circuit Court of Appeals, Ninth Circuit.
    Feb. 26, 1941.
    Wm. Fleet Palmer, U. S. Atty., and E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellant.
    Walter G. Danielson, of Los Angeles, Cal., for appellee.
    Before WILBUR, GARRECHT, and HEALY, Circuit Judges.
   PER CURIAM.

On stipulation of counsel for respective parties, ordered appeal herein dismissed, that a judgment be filed and entered accordingly, and mandate of this court in this cause issued forthwith.  