
    Louis BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10656.
    Circuit Court of Appeals, Ninth Circuit.
    July 18, 1945.
    W. H. Orrick and Charles L. Barnard, both of San Francisco, Cal., for petitioner.
    Samuel 0. Clark, Jr., Asst. Atty. Gen., for respondent.
    Before MATHEWS and BONE, Circuit Judges.
   PER CURIAM.

Pursuant to stipulation of counsel for respective parties, filed March 28, 1944, that above cause abide decision of Bloch v. Commissioner of Internal Revenue, 148 F.2d 452, and good cause therefor appearing, it is ordered that a judgment be filed and entered reversing the decision of the Tax Court of the United States in the above-entitled matter.  