Guy T. Helvering, Commissioner of Internal Revenue v. Edson T. Wood, Jr., and Gaylord A. Wood, Trustees, Etc

The petition for writ of certiorari is granted. The judgment is reversed and the cause is remanded to the Circuit Court of Appeals for further proceedings. Helvering v. Brum, 309 U.S. 461, 60 S. Ct. 631, 84 L.Ed. ——, decided March 25, 1940.

Granted.