
    No. 113.
    Gaines et ux. v. Helvering, Commissioner of Internal Revenue.
    October 14, 1940.
    
      Messrs. Frank E. Karélsen, Jr. and Frederick Baum for petitioners. Attorney General Jackson for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.

Mr. Justice Roberts took no part in the consideration and decision of this application.  