Per Curiam:
The petition for writ of certiorari is granted and the judgment is reversed. Helvering v. Hammel, 311 U. S. 504; Electro-Chemical Engraving Co. v. Commissioner, 311 U. S. 513.
Helvering, Commissioner of Internal Revenue, v. Nebraska Bridge Supply & Lumber Co.
312 U.S. 666
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