On motion of counsel for appellant, and on authority of the decision of the Supreme Court of the United States in Helvering v. Safe Deposit & Trust Co., 316 U.S.-, 62 S.Ct. 925, 86 L.Ed. -, decided April 13, 1942, ordered appeal herein dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.