
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. KASPARE COHN COMPANY, Limited (Formerly Rayben, Limited), Respondent. KASPARE COHN, Inc., v. COMMISSIONER OF INTERNAL REVENUE.
    No. 9124.
    Circuit Court of Appeals, Ninth Circuit.
    Feb. 16, 1940.
    Thomas R. Dempsey, of Los Angeles, Cal., for taxpayers.
    Samuel O. Clark, Jr., Asst. U. S. -Atty. Gen., for the Commissioner.
   PER CURIAM.

Upon stipulation of counsel for respective parties, for dismissal of the petitions to review herein by the clerk pursuant to Rule 16 of the Rules of this Court, petitions to review herein entered dismissed as of February 16, 1940, and certified copies of such stipulation for dismissal issued to counsel and to the clerk of the United States Board of Tax Appeals.  