
    CALIFORNIA IRON YARDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7838.
    Circuit Court of Appeals, Ninth Circuit.
    Nov. 9, 1936.
    Robert A. Littleton, of Washington, D. C., and Harry McKannay, of San Francisco, Cal., for petitioner.
    Robert H. Jackson, Asst. Atty. Gen., for respondent.
    Before WILBUR, GARRECHT, and HANEY, Circuit Judges.
   PER CURIAM.

Upon stipulation of counsel for parties, and motion of respondent, ordered order of Board of Tax Appeals affirmed; mandate forthwith.  