
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Henry S. McKEE, Respondent SAME v. Ethel Hay McKEE, Respondent.
    Nos. 10979, 10980.
    Oireuit Court of Appeals, Ninth Circuit
    June 27, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., for petitioner.
    Dana Latham, of Los Angeles, Cal,, for respondents.
    Before GARRECHT, DENMAN, and HEALY, Circuit Judges.
   PER CURIAM.

Upon consideration of the stipulation of counsel for respective parties for dismissal of the petition to review in each of above causes, and by direction of the Court, it is ordered that the petition for review in each of above causes be dismissed, that a judgment be filed in each cause and recorded in the minutes of this Court and that the mandate of this Court in each cause issue forthwith.  