
    No. 346.
    Helvering, Commissioner of Internal Revenue, v. Bowers, Administratrix.
    Argued February 1, 2, 1938.
    Decided February 7, 1938.
    
      Mr. Andrew D. Sharpe, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and Morton K. Rothschild were on the brief, for petitioner. Mr. Jay E. Darlington, with whom Mr. William N. Had-dad was on the brief, for respondent. By leave of Court, Mr. John E. Hughes filed a brief as amicus curiae, in support of respondent.
   Per Curiam:

The judgment is reversed upon the authority of Tyler v. United States, 281 U. S. 497.

Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.  