
    L. BOTELER, Trustee of the Estate of Richmaid Creameries, Inc., a Corporation, Debtor, v. Nat ROGAN, Collector of Internal Revenue for the Sixth Collection District of California.
    No. 8807.
    Circuit Court of Appeals, Ninth Circuit.
    July 18, 1938.
    David Schwartz, of Los Angeles, Cal., for appellant.
    Ben Harrison, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Har-pole, Sp. Atty. for the Treasury Department, all of Los Angeles, Cal., for appellee.
    Before GARRECHT, DENMAN, and MATHEWS, Circuit Judges.
   PER CURIAM.

Upon stipulation of counsel for respective parties, ordered order of District Court _ in this cause reversed, and cause remanded to the said District Court.  