
    No. 776.
    Helvering, Commissioner of Internal Revenue, v. Nebraska Bridge Supply & Lumber Co.
    
      March 31, 1941.
    
      Solicitor General Biddle for petitioner. Mr. Clarence T. Spier for respondent.
   Per Curiam:

The petition for writ of certiorari is granted and the judgment is reversed. Helvering v. Hammel, 311 U. S. 504; Electro-Chemical Engraving Co. v. Commissioner, 311 U. S. 513.  