
    No. 316.
    Mehrlust v. Higgins, Collector of Internal Revenue.
    October 14, 1940.
    
      Mr. Andrew B. Trudgian for petitioner. Solicitor General Biddle, Assistant Attorney General Hark, and Messrs. Sewall Key, Berryman Green, and Richard H. Demuth for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  