
    Clark SQUIRE, Collector of Internal Revenue, Appellant, v. John A. HANSEN and Ejnar Hansen, Appellee. SAME v. Otto NIELSEN and H. P. Nielsen, Appellee. SAME v. Jacob NIELSEN, Appellee.
    Nos. 11385-11387.
    Circuit Court of Appeals, Ninth Circuit.
    July 15, 1946.
    Douglas McGregor, Asst. Atty. Gen., and J. Chas. Dennis, U. S. Atty., and Thomas R. Winter, Sp. Asst, to Chief Counsel, Bureau of Internal Revenue, both of Seattle, Wash., for appellant.
    Joseph Matsen, of Seattle, Wash., for appellee.
    Before GARRECPIT, DENMAN, and HEALY, Circuit Judges.
   PER CURIAM.

Pursuant to stipulation of counsel for respective parties and good cause therefor appearing, it is ordered that the appeal in each of above causes be dismissed, that a judgment be filed and entered accordingly and that the mandate of this court in each of above causes issue forthwith.  