Pursuant to stipulation appearing in the record on appeal and cross-appeal in cases Nos. 7190 and 7191, Fidelity and Columbia Trust Company v. Commissioner of Internal Revenue, and Commissioner of Internal Revenue v. Fidelity and Columbia Trust Company, 90 F.(2d) 219, it is now here ordered, adjudged and decreed by this court that the order or decree of the said Board of Tax; Appeals in this cause be, and the same is hereby, affirmed under authority of the aforesaid cases.