
    No. 22.
    Mayer v. Commissioner of Internal Revenue.
    Argued October 19, 1937.
    Decided November 8, 1937.
    
      Mr. Llewellyn A. Luce for petitioner. Assistant Attorney General Morris, with whom Solicitor General Reed and Messrs. Sewall Key and Ellis N. Slack were on the brief, for respondent.
   Certiorari, 301 U. S. 676, to the Circuit Court of Appeals for the Seventh Circuit.

Per Curiam:

The judgment is reversed on the authority of Palmer v. Helvering, ante, p. 63.  