
    ANDREW KJAR ALIAS PETER ORLOFF, PETITIONER, v. THE UNITED STATES
    [No. 46067]
    [108 C. Cls. 119; 332 U. S. 768]
   Res judicata; estoppel by findings and judgment of the Board of Tax Appeals to relitigate the issue of quantity of distilled spirits imported and sold. Petition dismissed.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court October 13, 1947.  