
    UNITED STATES of America v. The SUPERIOR OIL COMPANY.
    No. 9255.
    Circuit Court of Appeals, Ninth Circuit
    Jan. 3, 1940.
    Ben Harrison, U. S. Atty., and E. H. Mitchell and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for appellant.
    Dempsey & Mackay and Arthur Mc-Gregor, all of Los Angeles, Cal., for appellee.
    Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.
   PER CURIAM.

Pursuant to stipulation of counsel for respective parties that this cause is governed by the decision of the Supreme Court of the United States in Helvering v. Wilshire Oil Company, 60 S.Ct. 18, 84 L.Ed.-, decided Nov. 6, 1939, and good cause therefor appearing, it is ordered that a judgment of reversal, stipulated to by counsel, be forthwith filed and entered herein, and that the mandate of this court in this cause issue forthwith.  