
    Niels SCHULTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ellen SCHULTZ, Petitioner, v. SAME
    Nos. 9986, 9987.
    Circuit Court of Appeals, Ninth Circuit.
    Dec. 2, 1941.
    Gaylord & Gaylord, of San Francisco, Cal., for petitioners.
    J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C, for respondent.
    Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.
   PER CURIAM.

Upon stipulations of counsel for the respective parties, and good cause therefor appearing, it is ordered that the petitions to review in these causes be dismissed, that a judgment be filed in each cause and entered accordingly, and that the mandates of this Court in these causes issue forthwith.  