On motion of counsel for petitioner and upon the authority of the decision of the *861Supreme Court of the United States in Helvering v. Credit Alliance Corporation 316 U.S. -, 62 S.Ct. 989, 86 L.Ed. -, rendered April 27, 1942, ordered petition for review herein dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.