¶1James W. Morris, Asst. Atty. Gen., for petitioner.
¶2A. Calder Mackay, of Los Angeles, Cal., for respondent.
¶3Before GARRECHT, DENMAN, and MATHEWS, Circuit Judges.
¶5Pursuant to stipulation of counsel, and upon authority of companion cause of Commissioner of Internal Revenue v. Marian Chandler, 89 F.(2d) 332, ordered judgment of affirmance filed and entered in each of above cause, and that mandate of this court in each cause issue forthwith.