
    No. 370.
    Emerson v. Commissioner of Internal Revenue.
    November 7, 1938.
    
      Mr. Sigurd A. Emerson, pro se.
    
    
      Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key and Berryman Green for respondent.
   Petition for writ of cer-tiorari to the Circuit Court of Appeals for the Third Circuit denied.  