Davis, George P. No. 567, in Supreme Court, Oct. term, 1936 George P. Davis v. Boston and Maine Railroad, Guy T. Helvering, as commissioner of internal revenue, and William M. Welch, as collector of internal revenue for district of Massachusetts, on petition for writ of certiorari to circuit court of appeals for 1st circuit; memorandum for Guy T. Helvering and William M. Welch.