These causes coming before this court on the transcripts of record and stipulations of counsel that these causes abide the decision of this court in cause No. 8067, Commissioner of Internal Revenue v. Elvira Scatena, decided September 21, 1936, 85 F.(2d) 729, and such decision having become final, it is ordered that a judgment of affirmance be filed and entered in each of above causes, and that the mandates of this court issue forthwith.