
    UNITED STATES of America, Appellant and Cross-Appellee, v. Ethel B. BURNS, Appellee and Cross-Appellant.
    No. 9646.
    Circuit Court of Appeals, Ninth Circuit.
    Sept. 28, 1940.
    Wm. Fleet Palmer, U. S. Atty., and Eugene Harpole, Representative, Chief Counsel, Bureau of Internal Revenue, both of Los Angeles, Cal., for the United States. States.
    Mackay, McGregor & Reynolds, of Los Angeles, Cal., for taxpayer.
    Before GARRECHT and DENMAN, Circuit Judges.
   PER CURIAM.

On stipulation of counsel for respective parties, ordered appeals herein dismissed, that a judgment of dismissal be filed and entered accordingly, and mandate of this court in this cause issue forthwith.  