
    Walter GUZZARDI and Joseph Guzzardi, Appellants, v. UNITED STATES of America, Appellee. UNITED STATES of America, Appellant, v. Walter GUZZARDI and Joseph Guzzardi, Appellees.
    No. 11280.
    Circuit Court of Appeals, Ninth Circuit.
    March 14, 1946.
    Zagon, Aaron and Sandler, of Los Angeles, Cal., for appellants Guzzardi et al.
    Charles H. Carr, U. S. Atty., E. H. Mitchell and George M. Bryant, Assts., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellee United States.
    Before GARRECHT, DENMAN, and BONE, Circuit Judges.
   PER CURIAM.

Upon consideration thereof, it is ordered that the appeal in this cause be dismissed pursuant to the stipulation of counsel for respective parties heretofore filed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.  