
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MERCHANTS FIREPROOF BUILDING COMPANY, Respondent.
    No. 7790.
    Circuit Court of Appeals, Ninth Circuit.
    March 7, 1935.
    Frank J. Wideman, Asst. Atty. Gen., and Robert II. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    A. Calder Mackay, of Los Angeles, Cal., for respondent.
    Before WILBUR and GARRECHT, Circuit Judges.
   PER CURIAM.

Upon motion of counsel for petitioner, consented to by counsel for respondent, ordered petition to review dismissed, that a judgment of dismissal be filed and entered accordingly, and the mandate of this court issued forthwith.  