
    No. 317.
    Helvering, Commissioner of Internal Revenue, v. Johnson.
    Argued December 5, 1939.
    Decided December 11, 1939.
    
      Assistant Attorney General Clark and Mr. Arnold Baum, with whom Solicitor General Jackson and Messrs. Sewall Key and Joseph M. Jones were on the brief, for petitioner. Mr. Abraham Lowenhaupt, with whom Mr. Stanley S. Waite was on the brief, for respondent.
   Per Curiam:

The judgment is affirmed by an equally divided Court.  