
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. A. B. INNIS, Respondent. SAME v. Jean B. INNIS, Respondent.
    Nos. 11328, 11329.
    Circuit Court of Appeals, Ninth Circuit.
    May 28, 1946.
    Sewall Key, Acting Asst. Atty. Gen., for petitioner.
    Arthur H. Kent and Valentine Brookes, both of San Francisco, Cal., for respondents.
    Before DENMAN, BONE, and ORR, Circuit Judges.
   PER CURIAM.

Pursuant to stipulation of counsel for . respective parties and good cause therefor appearing, it is ordered that the petition to review in each of above causes be dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in each of above causes issue forthwith.  