
    No. 554.
    Brown et ux. v. Magruder, U. S. Collector of Internal Revenue.
    January 2, 1940.
    
      Mr. Thos. F. Cadwalader for petitioners. Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, Berryman. Green, and Richard H. Demuth for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fourth Circuit denied.  