
    No. 163.
    No. 164.
    No. 165.
    Helvering, Commissioner of Internal Revenue, v. Wilshire Oil Co.; Same v. Bandini Petroleum Co.; and Same v. Wilshire Annex Oil Co.
    April 3, 1939.
    
      Solicitor General Jackson for petitioner.
    
      Mr. Joseph D. Brady for respondents.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Ninth Circuit granted.

Reported below: 95 F. 2d 971..

Mr. Justice Reed took no part in the consideration and decision of this application.  