
    No. 294.
    Burnet, Commissioner of Internal Revenue, v. Howes Brothers Hide Co. et al.
    Certiorari submitted October 5, 1931..
    Decided November 23, 1931.
   Per Curiam:

The petition for a writ of certiorari in this case is granted. The decree herein is reversed upon the authority of Handy & Harman v. Burnet, ante, p. 136.

Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Claude R. Branch, Sewall Key, John Henry McEvers, and Paul D. Miller for petitioner.

Mr. Robert A. Littleton for respondents.  