
    No. 149.
    Caldwell Sugars, Inc. v. Commissioner of Internal Revenue.
    March 5, 1945.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fifth Circuit denied.

Mr. C. J. Batter for petitioner.

Solicitor General Fahy, Assistant Attorney General Samuel 0. Clark, Jr., Messrs. Sewall Key, Joseph M. Jones and Miss Helen R. Carloss for respondent.  