
    A. M. STANDISH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Beatrice M. STANDISH, Petitioner, v. SAME.
    No. 11159.
    Circuit Court of Appeals, Ninth Circuit.
    March 26, 1946.
    R. Clarence Ogden, of San Francisco, Cal., for petitioners.
    Sewall Key, Acting Asst. Atty. Gen., Tax Division, and J. Louis Monarch and John F. Costelloe, Sp. Asst. Attys. Gen., for respondent.
    Before GARRECHT, HEALY, and BONE, Circuit Judges.
   PER CURIAM.

Upon consideration of the stipulation of counsel for respective parties that the decisions of the Tax Court of the United States, 4 T.C. 995, in above cause may be affirmed, and good cause therefor appearing, it is ordered that the decisions of the Tax Court of the United States in the above causes be affirmed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.  