¶1Julius V. Patrosso, of Los Angeles, Cal., for petitioner.
¶2G. A. Youngquist, Asst. Atty. Gen., and John G. Remey, John H. McEvers, and Wm. Earl Smith, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and James K. Polk, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
¶3Before WILBUR and SAWTELLE, Circuit Judges, and JAMES, District Judge.
¶5In pursuance of stipulation, the judgment in this case shall follow the judgment in case No. 6449, H. Stanley Bent v. Commissioner of Internal Revenue (C. C. A.) 56 F.(2d) 99.
¶6Order affirmed.