Carter, James W. Nos. 636 and 651, in Supreme Court, Oct. term, 1935, James Walter Carter v. Carter Coal Company et al.; Guy T. Helvering [individually and as commissioner of internal revenue] et al. v. James Walter Carter et al., on writs of certiorari to United States Court of Appeals for District of Columbia; brief for Government officers, respondents in no. 636 and petitioners in no. 651.