Gerhardt, Philip L. Nos. 779-781, in Supreme Court, Oct. term, 1938, Guy T. Helvering, commissioner of internal revenue, v. Philip L. Gerhardt; [same] v. Billings Wilson; [same] v. John J. Mulcahy, on writs of certiorari to circuit court of appeals for 2d circuit; memorandum for commissioner of internal revenue in reply to petition for rehearing.

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