UNITED STATES SUPREME COURT DECISIONS ON-LINE

Decided upon the authority of Helvering v. Falk, ante, p. 291 U. S. 183.

64 F.2d 44 affirmed.

Writs of certiorari, 290 U.S. 616, to review judgments affirming recoveries by taxpayers in three suits against the collector, which were tried together in the District Court and on appeal.