Opinions. [Cases adjudged in Supreme Court at Oct. term, 1935.]. 173, 280. Guy T. Helvering, commissioner of internal revenue, vs. Samuel A. Salvage; Samuel A. Salvage vs. Guy T. Helvering, commissioner of internal revenue, on writs of certiorari to circuit court of appeals for 2d circuit; Jan. 13, 1936. n. p.