
    No. 460.
    No. 461.
    Anderson, Collector of Internal Revenue, v. Wilson et al.; and Wilson et al. v. Anderson, Collector of Internal Revenue.
    November 21, 1932.
    
      Solicitor General Thacher, Assistant Attorney General Youngquist, Messrs. Whitney North Seymour and Sewall Key, and Miss Helen R. Car-loss for Anderson, Collector. Messrs. George E. Cleary and Clark T. Brown for Wilson et al.
   Petitions for writs of certiorari to> the Circuit Court of Appeals for the Second Circuit granted.  