
    Nos. 69 and 70.
    Helvering, Commissioner of Internal Revenue, v. Schweitzer.
    Argued November 21, 1935.
    Decided December 9, 1935.
    
      Assistant Attorney General Wideman, with whom Solicitor General Reed and Mr. Sewall Key were on the brief, for petitioner.
    
      Mr. Hugh 'W. McCulloch for respondent. By leave of Court, Mr. Russell L. Bradford filed a brief as amicus curiae supporting the position of respondent.
    With him on the brief were Messrs. George H. Craven and Arthur O. Lampland.
    
   Per Curiam:

Decrees reversed. Douglas v. Willcuts, ante, p. 1.  