
    No. 419.
    R. Simpson & Co., Inc. v. Commissioner of Internal Revenue.
    June 7, 1943.
    
      Mr. Gerald Donovan for petitioner. Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and J. Louis Monarch for respondent.
   The motion for leave to file a petition for rehearing is granted, the petition for rehearing is granted and the order denying certiorari, 317 U. S. 677, is vacated. The petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit is granted, limited to the question presented by the second reason relied upon in the petition for writ of certiorari. Mr. Justice Rutledge took no part in the consideration or decision of this application.  