
    Rollin SANFORD, as Executor of ESTATE of Laura BROOKES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mrs. Laura BROOKES, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    Nos. 8321, 8322.
    Circuit Court of Appeals, Ninth Circuit.
    Sept. 8, 1936.
    Perry W. Phillips, for petitioners.
    Robert H. Jackson, Asst. U. S. Atty. Gen., for respondent.
    Before DENMAN and MATHEWS, Circuit Judges.
   PER CURIAM.

Upon stipulation of counsel for respective parties, and it appearing that full settlement has been made of each of above causes, it is ordered that these causes be remanded to the Board of Tax Appeals with directions to enter decisions that there are now no deficiencies in federal income taxes for the year 1926.  