
    Galen H. WELCH, Collector of Internal Revenue for the Sixth District of California, Appellant, v. Lloyd K. HILLMAN, Appellee.
    No. 6728.
    Circuit Court of Appeals, Ninth Circuit.
    Jan. 20, 1932.
    Before WILBUR and SAWTELLE, Circuit Judges, and McCORMICK, District Judge.
   PER CURIAM.

Pursuant to stipulation of counsel for respective parties, ordered appeal herein dismissed; mandate forthwith.  