
    No. 226. No. 227.
    Manhattan General Equipment Co. v. Commissioner of Internal Revenue; and Collier Service Corp. v. Same.
    October 14, 1935.
    
      Messrs. Laurence Graves, Samuel H. Kaufman, Emil Weitzner, and Brode B. Davis for petitioners.
    
      Solicitor General Reed, Assistant Attorney General Wideman, and Messrs. James W. Morris and Arnold Raum for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  