On stipulation of counsel for respective parties that this cause abide final decision in companion cause, Allen H. Lamberth v. Com’r of Internal Revenue, 9 Cir., 120 F.2d 101, decided May 22, 1941, and good cause therefor appearing; it is ordered that a judgment be filed and entered herein in the same words and figures as was entered in said companion cause, and that the mandate of this court in this cause issue forthwith.