Opinions. 158, 212. Guy T. Helvering, commissioner of internal revenue, vs. Charles J. Canfield, on writ of certiorari to circuit court of appeals for 7th circuit; William R. Thorsen vs. Guy T. Helvering, commissioner of internal revenue, on writ of certiorari to circuit court of appeals for 9th circuit; Jan. 15, 1934. n.p.