
    No. 37.
    Stern Brothers & Co. v. Helvering, Commissioner of Internal Revenue.
    November 12, 1940.
    
      Messrs.- Arthur Mag and John H. McEvers for petitioner. Solicitor. General Biddle for respondent.
   Certiorari, .310 U. S. 617, to the Circuit Court of Appeals for the Eighth Circuit.

Judgment'affirmed, per stipulation of counsel to abide the decision in United States v. Stewart, ante, p. 60.  