
    No. 82.
    Helvering, Commissioner of Internal Revenue, v. Blumenthal.
    Argued November 21, 1935.
    Decided December 9, 1935.
    
      Assistant Attorney General Wideman, with whom Solicitor General Reed and Mr. Sewall Key were on the brief, for petitioner.
    
      Mr. Eugene Blumenthal for respondent.
   Per Curiam:

Decree reversed. Douglas v. Willcuts, ante, p. 1, and Helvering v. Schweitzer, supra.  