HELVERING v. WESTON

Samuel O. Clark, Jr.,

, Sewall Key, Carleton Fox,

Benjamin M. Brodsky, Sp.

to

,

J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue,

John M. Morawski, Sp.

, Bureau of Internal Revenue, both of Washington, D.C., for

Earl Cline

Frank Williams, both of Lincoln,

, for