
    No. 779. No. 780. No. 781.
    Helvering, Commissioner of Internal Revenue, v. Gerhardt; Same v. Wilson; and Same v. Mulcahy.
    February 28, 1938.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit granted.

Acting Solicitor General Bell for petitioner. Messrs. Julius Henry Cohen and Austin J. Tohin for respondents.

The Chief Justice took no part in the consideration or decision of this application.

Reported below: 92 F. 2d 999.  