Opinions. 636, 651, 649, 650. James Walter Carter vs. Carter Coal Company, George L. Carter, as vice-president and director of said company, et al.; Guy T. Helvering [individually and as commissioner of internal revenue] et al. vs. James Walter Carter et al., on writs of certiorari to United States Court of Appeals for District of Columbia; R. C. Tway Coal Company et al. vs. Selden R. Glenn, individually and as collector of internal revenue for district of Kentucky, on writ of certiorari to circuit court of appeals for 6th circuit; R. C. Tway Coal Company, R. C. Tway, president and directors of R. C. Tway Coal Company, et al. vs. C. H. Clark, on writ of certiorari to circuit court of appeals for 6th circuit; May 18, 1936. n. p.

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