
    No. 537.
    No. 538.
    Helvering, Commissioner of Internal Revenue, v. Tyng; and Same v. Buchsbaum.
    January 2, 1940.
    
      Solicitor General Jackson for petitioner. Mr. Wayne Johnson for respondent in No. 537. Messrs. J. R. Sherrod, Homer Hendricks, and Robert N. Miller for respondent in No. 538.
   Per Curiam:

The petitions for writs of certiorari are granted. The judgments are reversed and the causes are remanded to the Circuit Court of Appeals for further proceedings. LeTulle v. Scofield, ante, p. 415.

Reported below: 106 F. 2d 55.  