COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BANCITALY CORPORATION, Respondent; BANCITALY CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM.

Upon consideration of the joint motion of counsel for respective parties, and good cause therefor appearing, it is ordered that the petitions to review herein be dismissed, that a judgment be filed and entered accordingly, and mandate of this court issued forthwith.