
    William C. RANDS v. COMMISSIONER OF INTERNAL REVENUE.
    No. 8188.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 16, 1939.
    Raymond H. Berry, of Detroit, Mich., for petitioner.
    James W. Morris, of Washington, D. C., for respondent.
    Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
   PER CURIAM.

It appearing to the court that a stipulation to docket and dismiss this appeal has been filed, accompanied by certificate of the clerk of the Board of Tax Appeals as provided by Rule 18, oh consideration whereof, it is ordered that the appeal be, and it is hereby, docketed and dismissed, the costs to be charged against the Government as constructive earnings.  