
    Nos. 78 and 79.
    Helvering, Commissioner of Internal Revenue, v. Coleman-Gilbert Associates.
    October 14, 1935.
    
      Solicitor General Reed for petitioner.
    
      Messrs. Henry Herrick Bond and Ralph E. Tibbetts for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the First Circuit granted.  