UNITED STATES of America, Plaintiff-Appellee,
                                       v.
                             Frank ZOLIN, Defendant,
                                       and
           Church of Scientology of California, Intervenor-Appellant.
                            Nos. 91-55990, 91-56210.
                 United States Court of Appeals, Ninth Circuit.
                                 Jan. 31, 1992.

  Before WALLACE, Chief Judge, and SNEED and ALARCON, Circuit Judges.
                                      ORDER
  *1 Appellant's motion for extension of time to oppose the motion to dismiss
 is granted.  Appellee's motion to dismiss these appeals as moot is granted.
 See United States v. Kersting, 891 F.2d 1407 (9th Cir.1989), cert. denied,
 111 S.Ct. 49 (1990).  These appeals are remanded to the district court with
 directions to vacate its September 6, 1991 order denying appellant's motion for
 relief pursuant to Fed.R.Civ.P. 60(b).  See United States v. Silva &
 Silva Accountancy Corp., 641 F.2d 710 (9th Cir.1981).