
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BLUE DIAMOND COMPANY OF NEVADA (Dissolved), W. C. Hay et al., Liquidating Trustees, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WOODSTOCK MATERIALS CO., Ltd., Respondent.
    Nos. 7874, 7875.
    Circuit Court of Appeals, Ninth Circuit.
    May 27, 1935.
    Frank J. Wideman, Asst. Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, of Washington, D. C., for petitioner.
    Joseph D. Peeler, of Los Angeles, Cal., for respondents.
    Before WILBUR, DENMAN, and MATHEWS, Circuit Judges.
   PER CURIAM.

Upon consideration of motion of petitioner in each of above causes for dismissal of the petitions to review, each motion being consented to by counsel for respondent, ordered motions granted, petitions to review dismissed, judgment of dismissal filed and entered in each cause, and mandate in each cause issued forthwith.  