Pursuant to stipulation of counsel for respective parties that this cause is governed by the decision of the Supreme Court of the United States in Helvering v. Wilshire Oil Company, 60 S.Ct. 18, 84 L.Ed.-, decided Nov. 6, 1939, and good cause therefor appearing, it is ordered that a judgment of reversal, stipulated to by counsel, be forthwith filed and entered herein, and that the mandate of this court in this cause issue forthwith.