
    No. 767.
    Helvering, Commissioner of Internal Revenue, v. Wood et al., Trustees.
    April 8, 1940.
    
      Solicitor General Biddle for petitioner.
   Per Curiam:

The petition for writ of certiorari is granted. The judgment is reversed and the cause is remanded to the Circuit Court of Appeals for further proceedings. Helvering v. Bruun, ante, p. 461.  