
    COMMISSIONER OF INTERNAL REVENUE, v. Daniel ARONSON, Guardian for Herbert Hellman Aronson, a Minor, and Commissioner of Internal Revenue, vs. Daniel Aronson, as Guardian for Marco Hellman Aronson, a Minor.
    No. 9719.
    Circuit Court of Appeals, Ninth Circuit.
    May 19, 1941.
    Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for petitioner.
    David Livingston and Livingston & Livingston, all of San Francisco, Cal., for respondent.
    Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.
   PER CURIAM.

Upon consideration of the stipulation of counsel for respective parties, and good cause therefor appearing, it is ordered that the petitions to review decisions of the United States Board of Tax Appeals herein be dismissed, that a judgment be filed and entered accordingly, and mandate of this court issued forthwith.  