Opinions. Cases adjudged in Supreme Court at Oct. term, 1935.]. 184-186. Guy T. Helvering, commissioner of internal revenue, vs. John J. Watts; [same] vs. Hugh C. Sicard; [same] vs. Parker Sloane, on writs of certiorari to circuit court of appeals for 2d circuit; Dec. 16, 1935. n. p.