Upon stipulation of counsel for respective parties that these causes abide final decision in companion cause, M. N. Avery v. Com’r of Internal Revenue, in which judgment was entered on April 12, 1940, 9 Cir., 111 F.2d 19, and good cause therefor appearing, ordered judgment filed in each cause and entered in the minutes in accordance with the decision of this court in said companion M. N. Avery case, and that the mandate, of this court in each cause issue forthwith.