
    COMMISSIONER OF INTERNAL REVENUE v. Louise MARTIN. COMMISSIONER OF INTERNAL REVENUE v. Martino SCATENA.
    Nos. 8025, 8068.
    Circuit Court of Appeals, Ninth Circuit.
    Jan. 18, 1937.
    Robert H. Jackson, Asst. Atty. Gen., for Commissioner.
    Philip G. Sheehy, of San Jose, Cal., for respondent Martin.
    Tadini Bacigalupi, of San Francisco, Cal., for respondent Scatena.
    Before WILBUR, GARRECHT, and MATHEWS, Circuit Judges.
   PER CURIAM.

These causes coming before this court on the transcripts of record and stipulations of counsel that these causes abide the decision of this court in cause No. 8067, Commissioner of Internal Revenue v. Elvira Scatena, decided September 21, 1936, 85 F.(2d) 729, and such decision having become final, it is ordered that a judgment of affirmance be filed and entered in each of above causes, and that the mandates of this court issue forthwith.  