¶1Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for petitioner.
¶2David Livingston and Livingston & Livingston, all of San Francisco, Cal., for respondent.
¶3Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.
¶5Upon consideration of the stipulation of counsel for respective parties, and good cause therefor appearing, it is ordered that the petitions to review decisions of the United States Board of Tax Appeals herein be dismissed, that a judgment be filed and entered accordingly, and mandate of this court issued forthwith.