
    Nat ROGAN, Collector of Internal Revenue, etc., Appellant v. ENVOY PETROLEUM COMPANY, a Corporation, Appellee.
    No. 9715.
    Circuit Court of Appeals, Ninth Circuit.
    Jan. 6, 1941.
    Wm. Fleet Palmer, U. S. Atty., and E. H. Mitchell and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for appellant.
    Mark F. Jones and W. L. Engelhardt, both of Los Angeles, Cal., for appellee.
    Before DENMAN, MATHEWS, and HEALY, Circuit Judges.
   PER CURIAM.

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