
    COMMISSIONER OF INTERNAL REVENUE v. Arthur BENAGLIA et al.
    No. 8871.
    Circuit Court of Appeals, Ninth Circuit.
    June 20, 1938.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D„ C., for petitioner.
    Before GARRECHT, STEPHENS, and HEALY, Circuit Judges.
   PER CURIAM.

Upon motion of petitioner, consented to by respondent, ordered petition to review herein be dismissed, that a judgment of dismissal be filed and entered accordingly, and that the mandate of this court issue forthwith.  