
    James F. CHURCHILL, etc., et al., Appellants, v. Galen H. WELCH, Collector of Int. Revenue, etc., Appellee.
    No. 8181.
    Circuit Court of Appeals, Ninth Circuit.
    April 24, 1936.
    For opinion below, see 12 F.Supp. 174.
    Johnson & Johnston and Philip D. Johnston, all of Los Angeles, Cal., for appellants.
    Peirson M. Hall, U. S. Atty., E. H. Mitchell, Sp. Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellee.
    Before WILBUR, DENMAN, and MATHEWS, Circuit Judges.
   PER CURIAM.

Upon stipulation of counsel for respective parties, ordered appeal dismissed; mandate forthwith.  