
    No. 832.
    Lippman’s, Inc., v. Heiner, Collector of Internal Revenue.
    May 4, 1931.
    
      Messrs. Charles H. Sachs and Louis Caplan for petitioner.
    
      Solicitor General Thacker, Assistant Attorney General Youngquist, and Messrs. Claude R. Branch, Sewall Key, John G. Remey, Whitney North Seymour, and William H. Riley, Jr., for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied.  