
    No. 173. No. 280.
    Helvering, Commissioner of Internal Revenue, v. Salvage; and Salvage v. Helvering, Commissioner of Internal Revenue.
    October 14, 1935.
    
      Solicitor General Reed, Assist
      
      ant Attorney General Wideman, Mr. James W. Morris, and Miss Helen R. Carloss for Helvering.
   Petitions for writs of certiorari to the Circuit Court of Appeals for the Second Circuit granted.

Messrs. John G. Jackson and William H. White, Jr., for Salvage.  