
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert H. NOYES, Respondent.
    No. 8778.
    Circuit Court of Appeals, Ninth Circuit.
    Feb. 21, 1938.
    James W. Morris, Asst. U. S. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Before WILBUR, DENMAN, and HEALY, Circuit Judges.
   PER CURIAM.

Upon motion of counsel for petitioner, ordered petition to review herein dismissed, that a judgment of-dismissal be filed and entered accordingly; mandate forthwith.  