
    Galen H. WELCH, United States Collector of Internal Revenue for the Sixth District of California, Appellant, v. John W. MOTT, Trustee in Bankruptcy of the Estate of L. P. McChesney, Bankrupt, Appellee.
    No. 6475.
    Circuit Court of Appeals, Ninth Circuit.
    May 27, 1931.
    Before WILBUR and SAWTELLE, Circuit Judges, and NETERER, District Judge.
   PER CURIAM.

Pursuant to stipulation of counsel for the respective parties, ordered appeal in this cause dismissed; mandate forthwith.  