¶1Mr. William Barclay Lex, with whom Mr. Charles C. Norris, Jr. was on the brief, for petitioners. Mr. A. F. Prescott argued the cause, and Acting Solicitor General Bell was on a memorandum, for respondent.
¶3The judgment is reversed. Freuler v. Helvering, 291 U. S. 35, 43, 45; Blair v. Commissioner, 300 U. S. 5, 9, 10.