
    No. 499.
    Robinette v. Helvering, Commissioner of Internal Revenue; and Paumgarten v. Helvering, Commissioner of Internal Revenue.
    No. 500.
    December 7, 1942.
    
      Messrs. Henry A. Mulcahy and Guilford S. Jameson for petitioners. Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and L. W. Post for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit granted.  