
    ESTATE of Paul GAVIATI, Deceased, Linda Vatuone, Executrix, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 10141.
    Circuit Court of Appeals, Ninth Circuit
    May 18, 1942.
    Louis Janin, of San Francisco, Cal., for petitioner.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
    Before GARRECHT, MATHEWS, and HANEY, Circuit Judges.
   PER CURIAM.

On stipulation of counsel for respective parties, ordered petition to review herein dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.  