Wilshire Oil Company, Inc. Nos. 163-165, in Supreme Court of United States, Oct. term, 1938, Guy T. Helvering, commissioner of internal revenue, v. Wilshire Oil Company, Inc.; [same] v. Bandini Petroleum Company; [same] v. Wilshire Annex Oil Company, on petitions for writs of certiorari to circuit court of appeals for 9th circuit; supplemental memorandum for petitioner.