The judgment is affirmed. Tyler v. United States, 281 U. S. 497; Gwinn v. Commissioner, 287 U. S. 224.
Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.The judgment is affirmed. Tyler v. United States, 281 U. S. 497; Gwinn v. Commissioner, 287 U. S. 224.
Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.