Opinions. [Cases adjudged in Supreme Court at Oct. term, 1938.]. 180, 318. Guy T. Helvering, commissioner of internal revenue, vs. Donald H. Owens and Marion Haviland Owens, on writ of certiorari to circuit court of appeals for 2d circuit; Amedeo Obici and Mrs. Amedeo Obici vs. Guy T. Helverimr commissioner of internal revenue, on writ of certiorari to circuit court of appeals for 4th circuit; Jan. 3, 1939. n. p.

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