R. Simpson & Co., Inc. v. Commissioner of Internal Revenue

The motion for leave to file a petition for rehearing is granted, the petition for rehearing is granted and the order denying certiorari, 317 U. S. 677, is vacated. The petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit is granted, limited to the question presented by the second reason relied upon in the petition for writ of certiorari. Mr. Justice Rutledge took no part in the consideration or decision of this application.