A stipulation of counsel having been filed in this cause in this court on October 18, 1935, which provides that the same judgment be entered in this cause as in cause 5630, Commissioner of Internal Revenue v. Martha A. Bolender, it is further ordered and adjudged by this court that this decision entered in'this cause on April 25, 1936, by the United States Board of Tax Appeals be, and the same is hereby, affirmed.