COMMISSIONER OF INTERNAL REVENUE, v. Daniel ARONSON, Guardian for Herbert Hellman Aronson, a Minor, and Commissioner of Internal Revenue, vs. Daniel Aronson, as Guardian for Marco Hellman Aronson, a Minor

PER CURIAM.

Upon 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.