The petition for writ of certiorari is granted and the judgment is reversed. Helvering v. Hammel, 311 U. S. 504; Electro-Chemical Engraving Co. v. Commissioner, 311 U. S. 513.
The petition for writ of certiorari is granted and the judgment is reversed. Helvering v. Hammel, 311 U. S. 504; Electro-Chemical Engraving Co. v. Commissioner, 311 U. S. 513.