
    Nos. 692 and 693.
    Nos. 757 and 758.
    Helvering, Commissioner of Internal Revenue, v. Ashland Oil & Refining Co.; and Ashland Oil & Refining Co. v. Commissioner of Internal Revenue.
    April 17, 1939.
    
      Solicitor General Jackson for the Commissioner of Internal Revenue.
    
      Messrs. John W. Davis and John E. McClure for the Ashland Oil &. Refining Co.
   Petitions for writs of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.

Reported below: 99 F. 2d 588.

Mr. Justice Reed took no part in the consideration and decision of these applications.'  