
    Nos. 476 and 477.
    No. 478.
    Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.; and Lewellyn, Formerly Collector, v. Same.
    December 5, 1932.
    
      Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key, Norman D. Keller, Paul D. Miller, and S. Dee Hanson for petitioners. Messrs. John W. Davis, Wm. A. Seifert, Maynard Teall, and Marion N. Fisher for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit granted.  