
    No. 184. No. 185. No. 186.
    Helvering, Commissioner of Internal Revenue, v. Watts; Same v. Sicard; and Same v. Sloane.
    October 14, 1935.
    
      Solicitor General Reed for petitioner.
    
      Messrs. Samuel Seabury and John F. Mc-Cabe for respondents.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  