
    No. 285.
    United States ex rel. Girard Trust Co., Trustee, v. Helvering, Commissioner of Internal Revenue.
    March 15, 1937.
   The motion for leave to file and the petition for rehearing are granted. The order entered on December 7, 1936 (299 U. S. 603) denying the petition for certiorari is vacated and the petition for writ of certiorari to the United States Court of Appeals for the District of Columbia is granted.  