
    No. 545.
    Helvering, Commissioner of Internal Revenue v. Stokes.
    December 9, 1935.
    
      Solicitor General Reed for petitioner.
    
      Mr. Charles H. Knight for respondent.
   Per Curiam:

The petition for writ of certiorari in this case is granted. Decree reversed. Douglas v. Willcuts, ante, p. 1; and Helvering v. Schweitzer and Helvering v. Blumenthal, the two cases next following.  