
    No. 387.
    No. 388.
    Helvering, Commissioner of Internal Revenue, v. Bankline Oil Co.; and Bankline Oil Co. v. Commissioner of Internal Revenue.
    October 25, 1937.
    
      Solicitor General Reed for the Commissioner. Mr. A. L. Weil for the Bankline Oil Co.
   Petitions for writs of certiorari to the Circuit Court of Appeals for the Ninth Circuit granted.

Reported below: 90 F. (2d) 899.  