Northern Coal Company. Nos. 18, 19, and 21, in Supreme Court, Oct. term, 1933, Guy T. Helvering, commissioner of internal revenue, v. Northern Coal Company; [same] v. C. H. Sprague & Son Company, on writs of certiorari to circuit court of appeals for 1st circuit; Guy T. Helvering, commissioner of internal revenue, v. Oswego & Syracuse Railroad Company, on writ of certiorari to circuit court of appeals for 2d circuit; petition for rehearing.

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