
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Horace G. WETHERILL, Deceased, J. A. Cornett, Adm., Respondent. SAME v. HORACE G. WETHERWILL TRUST, Crocker First National Bank of San Francisco, Trustee of said Trust, Respondent. SAME v. BOARD OF REGENTS OF UNIVERSITY OF COLORADO, Respondent.
    No. 11132.
    Circuit Court of Appeals, Ninth Circuit
    Sept. 4, 1945.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Tax Division, and J. P. Wenchel, Chief Counsel, B. I. R., of Washington, D. C., for petitioner.
    Charles G. Heimerdinger, of San Francisco, Cal., for respondent.
    Before GARRECHT, MATHEWS, and WILBUR, Circuit Judges.
   PER CURIAM.

Upon consideration of the motion of Commissioner for dismissal of the petitions to review in above cause — counsel for respondents consenting thereto — and by direction of the Court, ordered that the typewritten motion be, and hereby is, granted, that the petitions to review in this cause be dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.  