
    No. 97.
    Fletcher Trust Co., Trustee and Transferee, v. Commissioner of Internal Revenue.
    October 9, 1944.
    
      Mr. Joseph J. Daniels for petitioner.
    
      Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, J. Louis Monarch, and Harold C. Wilkenfeld for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Seventh Circuit denied.  