
    No. 1058.
    Rand v. Helvering, Commissioner of Internal Revenue.
    June 2, 1941.
    
      Messrs. Daniel N. Kirby and Harry W. Kroeger for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and L. W. Post for respondent.
   Petition for writ of certiorari to thé Circuit Court of Appeals for the Eighth Circuit denied.  