
    No. 297.
    David W. Phillips, Collector of Internal Revenue, v. International Salt Company.
    Certiorari to the Circuit Court of Appeals for the Third Circuit.
    
      Argued April 25, 1927.
    Decided May 2, 1927.
    
      Assistant Attorney General Willebrandt, with whom Solicitor General Mitchell and Mr. Sewall Key were on the brief, for petitioner.
    
      Mr. Henry B. Twombly for respondent. Mr, E, Crosby Kindleberger, and Messrs. George E. Holmes and Randolph E. Paul, filed briefs as amici'curiae by special leave of Court.
   Per Curiam.

Reversed on the authority of Edwards v. Chile Copper Co., 270 U. S. 452.  