
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Roy J. KINNEAR, Respondent.
    No. 8811.
    Circuit Court of Appeals, Ninth Circuit.
    April 5, 1938.
    James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Int. Revenue, of Washington, D. C., for petitioner.
    H. B. Jones, of Seattle, Wash., for respondent.
    Before DENMAN, MATHEWS, and HEALY, Circuit Judges.
   PER CURIAM.

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