
    No. 2.
    No. 3.
    Helvering, Commissioner of Internal Revenue, v. Bandini Petroleum Co.; and Same v. Wilshire Annex Oil Co.
    November 6, 1939.
    
      Solicitor General Jackson for petitioner. Mr. Joseph D. Brady for respondents.
   Judgments reversed, per stipulation of' counsel to abide the decision in Helvering, Commissioner of Internal Revenue, v. Wilshire Oil Co., ante, p. 90.

Reported below: 95 F. 2d 971.  