Gerhardt, Philip L. Transcript of record, Oct. term, 1937, no. 779, Guy T. Helvering, commissioner of internal revenue, vs. Philip L. Gerhardt; no. 780 [same] vs. Billings Wilson; no. 781 [same] vs. John J. Mulcahy, on writ of certiorari to circuit court of appeals for 2d circuit.

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