
    No. 558.
    Sharp et al. v. Commissioner of Internal Revenue.
    Argued March 9, 1938.
    
      Decided March 14, 1938.
    
      Mr. William Barclay Lex, with whom Mr. Charles C. Norris, Jr. was on the brief, for petitioners. Mr. A. F. Prescott argued the cause, and Acting Solicitor General Bell was on a memorandum, for respondent.
   Per Curiam:

The judgment is reversed. Freuler v. Helvering, 291 U. S. 35, 43, 45; Blair v. Commissioner, 300 U. S. 5, 9, 10.  