Opinions. [Cases adjudged in Supreme Court at Oct. term, 1937.]. 375, 484. Thomas B. Hassett, individually and as former acting collector [of internal revenue for district of Massachusetts], vs. E. Sohier Welch et al., executors [of Frank H. Beebe], on writ of certiorari to circuit court of appeals for 1st circuit; Guy T. Helvering, commissioner of internal revenue, vs. Charles H. Marshall, administrator of Josephine B. Marshall, on writ of certiorari to circuit court of appeals for 2d circuit; Feb. 28, 1938. n. p.

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