
    No. 637.
    Helvering, Commissioner of Internal Revenue, v. Stevens et al.
    January 20, 1936.
    
      Solicitor General Reed for petitioner.
    
      Mr. Carroll G. Walter for respondents.
   On petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit.

Per Curiam:

Petition for writ of certiorari granted. Judgment reversed on authority of Helvering v. City Bank Farmers Trust Co., 296 U. S. 85.  