¶1C. O. Donahue, of New York City (C. O. Donahue and Albert S. Davis, Jr., both *168of New York City, of counsel), for petitioner.
¶2Samuel 0. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.
¶3Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
¶5Order reversed on the authority of Helvering v. Fuller, 309 U.S. -, 60 S.Ct. 784, 84 L.Ed. -.