
    No. 657.
    Helvering, Commissioner of Internal Revenue, v. Coxey.
    February 3, 1936.
    
      Solicitor General Reed for petitioner.
    
      Mr. Clarence E. Hall for respondent.
   On petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit.

Per Curiam:

The petition for writ of certiorari is granted. Judgment reversed on authority of Douglas v. Willcuts, 296 U. S. 1; Helvering v. Schweitzer, 296 U. S. 551; Helvering v. Blumenthal, 296 U. S. 552; Helvering v. Stokes, 296 U. S. 551.  