Helvering, Commissioner of Internal Revenue, v. Ohio Leather Co.; Helvering, Commissioner of Internal Revenue, v. Strong Manufacturing Co.; and Helvering, Commissioner of Internal Revenue, v. Warren Tool Co.

Petition for writs of certiorari to the Circuit Court of Appeals for the Sixth Circuit granted.

Solicitor General Fahy for petitioner. Messrs. Donald J. Lynn and Raymond T. Jackson for respondents in Nos. 1016 and 1018. Messrs. Arthur Morgan and Raymond S. Powers for respondent in No. 1017.