On consideration of the stipulation of the parties to the above-entitled cause, it is this day, by the court, ordered that the cause shall be docketed herein and forthwith remanded to the United States Board of Tax Appeals for the eñtry by the Board of such orders therein as the parties may stipulate in accord with the decision of the Supreme Court of the United States in the case of Commissioner of Internal Revenue v. Inter-Mountain Life Ins. Co., 71 F.(2d) 962.