
    COMMISSIONER OF INTERNAL REVENUE, Petitioner and Respondent, v. CALIFORNIA BREWING ASSOCIATION, Respondent and Petitioner. SAME v. ACME BREWERIES, Respondent and Petitioner.
    No. 10160.
    Circuit Court of Appeals, Ninth Circuit.
    June 15, 1942.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, for petitioner, Commissioner.
    Norman A. Eisner, of San Francisco, Cal., for taxpayers.
    Before WILBUR, GARRECHT, and DENMAN, 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.  