It appearing to the court that a motion to docket and dismiss appeal has been filed by petitioner, accompanied by certificate of the. clerk of the Board of Tax Appeals, as provided by rule 18, and it further appearing that the respondent has consented to the granting of said motion, it is ordered that the appeal be, and the same is, docketed and dismissed, the costs to be charged against the government as constructive earnings.

Appeal docketed and dismissed.