
    No. 390.
    No. 391.
    No. 392.
    No. 393.
    Gilbert D. Hedden, Transferee, v. Commissioner of Internal Revenue; Conneen, Transferee, v. Same. Hattie S. Hedden, Transferee, v. Same; and Gertrude S. Hedden, Transferee, v. Same.
    October 9, 1939.
    
      Messrs. Frederick H. Wood and Ralph E. Lum for petitioners. Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, and Maurice J. Mahoney for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit deniéd.

Reported below: 105 F. 2d 311.  