This is a companion case to Staplin v. Vesely, Commissioner, 41 N.M. 543, 72 P.(2d) 7, this day decided; the issues- are identical, and it is reversed and remanded,' *547with instructions to dismiss for the reasons stated in our opinion in said cause.
It is so ordered.
HUDSPETH, C. J., and SADLER, BICKLEY, and ZINN, JJ., concur.