Opinion
Nos. 9986, 9987.
December 2, 1941.
Upon Petitions to Review Decisions of the United States Board of Tax Appeals.
Gaylord Gaylord, of San Francisco, Cal., for petitioners.
J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for respondent.
Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.
Upon stipulations of counsel for the respective parties, and good cause therefor appearing, it is ordered that the petitions to review in these causes be dismissed, that a judgment be filed in each cause and entered accordingly, and that the mandates of this Court in these causes issue forthwith.