
    Virginia A. CLAYBURGH, as Executrix of the Last Will and Testament of Leo J. Clayburgh, Deceased, v. COMMISSIONER OF INTERNAL REVENUE. Virginia A. CLAYBURGH, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 9878.
    Circuit Court of Appeals, Ninth Circuit.
    Sept. 2, 1941.
    Lloyd S. Ackerman and Philip S. Mathews, both of San Francisco, Cal., for petitioner.
    Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for respondent.
    Before DENMAN and MATHEWS, Circuit Judges.
   PER CURIAM.

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