Davis, George P. No. 3213, in circuit court of appeals for 1st circuit, George P. Davis v. Boston & Maine Railroad, and Guy T. Helvering, commissioner of internal revenue, and William M. Welch, collector of internal revenue for district of Massachusetts, on appeal from district court for district of Massachusetts; motion for leave to file petition for rehearing and petition for rehearing on behalf of Guy T. Helvering and William M. Welch.