
    S. R. ROSEBERG, Petitioner, v. David BURNET, as Commissioner of Internal Revenue, Respondent.
    No. 5887.
    Circuit Court of Appeals, Ninth Circuit.
    Nov. 14, 1930.
    Before RUDKIN and WILBUR, Circuit Judges, and JAMES, District Judge.
   PER CURIAM.

Pursuant to stipulation of counsel for the respective parties, ordered judgment filed and entered modifying order of Board of Tax Appeals to provide that deficiency in federal income tax for the calendar year 1920 is $5,698.36 and for calendar year 1921 Í3 $24,670.38; mandate forthwith.  