On motion of petitioner that the decisions of the Board of Tax Appeals herein be affirmed upon the authority of the decision of the Supreme Court of the United States in Helvering v. Hutchings, 312 U.S. 393, 61 S.Ct. 653, 85 L.Ed. -, a-nd good cause therefor appearing, ordered motion granted, that judgments be filed and entered accordingly, and that the mandates of this court in these causes issue forthwith.