
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. William Stark TOWNE, Respondent.
    No. 9802.
    Circuit Court of Appeals, Ninth Circuit.
    June 3, 1941.
    Samuel O. Clark, Jr., Asst. Atty. Gen., for petitioner.
    Douglas Erskine, F..T. Smith, and S. Neilson, all of San Francsico, 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 petition to review herein be dismissed, 'that a jdugment be filed and entered accordingly, and mandate of this court issue forthwith.  