
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Frederick Cecil BARTHOLOMEW, a Minor, and Myllicent Bartholomew, Guardian, Respondent.
    No. 11141.
    Circuit Court of Appeals, Ninth Circuit.
    Oct. 29, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Baldwin Robertson, of Los Angeles, Cal., for respondent.
    Before GARRECHT, HEALY, and BONE, Circuit Judges.
   PER CURIAM.

Upon consideration of the stipulation of counsel for respective parties, and good cause therefor appearing, it is ordered that the petition to review herein be dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issued forthwith.  