On petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit.
Per Curiam:
The petition for writ of certiorari is granted. Judgment reversed on authority of Douglas v. Willcuts, 296 U. S. 1; Helvering v. Schweitzer, 296 U. S. 551; Helvering v. Blumenthal, 296 U. S. 552; Helvering v. Stokes, 296 U. S. 551.