
    No. 180.
    Helvering, Commissioner of Internal Revenue v. Owens et al.
    October 10, 1938.
    
      Solicitor General Jackson for petitioner.
    
      Messrs. Ewing Everett and O. H. Chmillon for respondents.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  