
    No. 636. No. 651.
    Carter v. Carter Coal Co. et al.; and Helvering, Commissioner of Internal Revenue, et al. v. Carter et al.
    December 23, 1935.
    
      Messrs. Frederick H. Wood, William D. Whitney, and Richard H. Wilmer for Carter. Mr.
    
    
      Karl J. Hardy for Carter Coal Co.
    
      Solicitor General Reed for the Commissioner.
   Petitions for writs of certiorari to the United States Court of Appeals for the District of Columbia granted.  