
    Nat ROGAN, Collector of Internal Revenue, Sixth Collection District of California, v. Jessie T. ZELLER.
    No. 10099.
    Circuit Court of Appeals, Ninth Circuit.
    March 30, 1942.
    Wm. Fleet Palmer, U. S. Atty., and E. H. Mitchell and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for appellant.
    Claude I. Parker, John B. Milliken, and Stuart T. Baron, all of Los -Angeles, Cal., for appellee.
    Before GARRECHT, DENMAN, and PILaLY, Circuit Judges.
   PER CURIAM.

On stipulation of counsel for respective parties, ordered appeal dismissed, that a judgment be filed and entered accordingly, and mandate of this court in this cause issue forthwith.  