Gulf, Mobile and Northern Railroad. Nos. 5853 and 5854, in Court of Appeals of District of Columbia, Oct. term, 1932, Guy T. Helvering, commissioner of internal revenue, v. Gulf, Mobile & Northern Railroad Co.; Gulf, Mobile & Northern Railroad Co. v. Guy T. Helvering, commissioner of internal revenue, on petitions for review of decision of Board of Tax Appeals; brief for commissioner of internal revenue.