Pursuant to stipulation entered into by the parties to the above numbered and entitled causes, the petitions for review therein are granted, and said causes are remanded to the United States Board of Tax Appeals for further proceedings not inconsistent with the opinion rendered by this court in ease numbered C225 on the docket of this court wherein Abel Bliss is the petitioner and the Commissioner'of Internal Revenue is tho respondent, 57 F.(2d) 984.