
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED OIL COMPANY, Respondent.
    No. 7200.
    Circuit Court of Appeals, Ninth Circuit.
    June 27, 1933.
    Sewall Key, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
    Frederick 0. Graves, of Washington, D. C., for respondent.
    Before SAWTELLE and GARRECHT, Circuit Judges.
   PER CURIAM.

Pursuant to stipulation of counsel, ordered that judgment be entered herein that the deficiency in federal income tax for the taxable years ■ 1923 and 1924 is $2.45 and $3,693.43, respectively, and that there is an overpayment of federal income tax for the taxable year 1925 in the amount of $18,966.-97.  