Opinions. 36, 113. Guy T. Helvering, commissioner of internal revenue, vs. Walter C. Janney and Pauline F. M. Janney, on writ of certiorari to circuit court of appeals for 3d circuit; Chester Gaines and Theresa Gaines vs. Guy T. Helvering, commissioner of internal revenue, on writ of certiorari to circuit court of appeals for 2d circuit; Dec. 9, 1940. n. p.