Income and profits tax. Decided April 5, 1937 (85 C. Cls. 101). Motion for new trial overruled October 4, 1937. On rehearing, former judgment, including overruling of motion for new trial, sustained February 7, 1938 (86 C. Cls. 271).

Petition for writ of certiorari denied by the Supreme Court, May 31, 1938 (304 U. S. 581).