
    Spencer THORPE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9734.
    Circuit Court of Appeals, Ninth Circuit.
    June 4, 1941.
    Mackay, McGregor & Reynolds, of Los Angeles, Cal., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and S. Key, Sp. Asst, to Atty. Gen., for respondent.
    Before DENMAN, MATHEWS, and HEALY, Circuit Judges.
   PER CURIAM.

Upon consideration of the stipulation of counsel for respective parties, and good cause therefor appearing, it is ordered that the petition to review herein be dismissed, that a judgment be filed and entered accordingly, and mandate of this court issued forthwith.  