
    No. 124.
    No. 125.
    Rogers Oil & Gas Co. v. Helvering, Commissioner of Internal Revenue; and Grison Oil Corp. v. Helvering, Commissioner of Internal Revenue.
    October 10, 1938.
   Petition for writ of certiorari to the Circuit of Appeals for the Tenth Circuit denied.

Mr. Chas. H. Garnett for petitioners.

Acting SoiidAor 'General Townsend, Assistant Attorney General Morris, and Messrs. Sewall Key, Warren F. Wattles, and Warner W. Gardner for respondent.

Reported below: 96 F. 2d 125.  