¶1Gaylord & Gaylord, of San Francisco, Cal., for petitioners.
¶2J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C, for respondent.
¶3Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.
¶5Upon 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.