
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Pearl W. DAHL, Executrix of the Estate of Chester T. Dahl, Deceased, Respondent.
    No. 8621.
    Circuit Court of Appeals, Ninth Circuit.
    May 13, 1938.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Lester Gibson, Sp. Assts. to Atty. Gen., for petitioner.
    Ezra W. Decoto, of Oakland, Cal., for respondent.
    Before WILBUR, MATHEWS, and HEALY, Circuit Judges.
   PER CURIAM.

Upon motion of counsel for petitioner, counsel for respondent consenting thereto, it is ordered that the petition to review in this cause be dismissed, that a judgment of dismissal be filed and entered accordingly, and that the mandate of this court issue forthwith.  