
    Emma MELCZER, as Executrix of the Estate of Joseph Melczer, etc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 6713.
    Circuit Court of Appeals, Ninth Circuit.
    March 7, 1933.
    Claude I. Parker and Ralph W. Smith, both of Los Angeles, Cal., for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Hayner N. Larson, Sp. Asst, to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
    Before WILBUR, SAWTELLE, and MACK, Circuit Judges.
   PER CURIAM.

Upon oral motion of counsel for respondent, and it appearing that petition for writ of certiorari has been denied in the cause of O’Shaughnessy v. Commissioner of Internal Revenue, 60 F.(2d) 235, it is ordered that petition to review be dismissed because of denial of said petition, and for failure of petitioner to file brief as required by Rule 24.  