
    No. 311.
    No. 312.
    Ida A. Van Dyke v. Helvering, Commissioner of Internal Revenue; and Cleve W. Van Dyke v. Same.
    Argued January 19, 1934.
    Decided January 22, 1934.
    
      Messrs. R. A. 
      
      Bartlett and William E. Brooks were on the briefs and submitted for petitioners. Mr. Jrl. Brian Holland, -with whom Solicitor General Biggs and Messrs. Sewall Key and John G. Remey were on the briefs, for respondent.
   Per Curiam:

Judgments affirmed. Burnet v. Clark, 287 U.S. 410; Dalton v. Bowers, 287 U.S. 404.  