
    No. 279.
    No. 280.
    Kirschenbaum v. Commissioner of Internal Revenue; and Banner v. Commissioner of Internal Revenue.
    October 14, 1946.
    
      Ferdinand Tannenbaum for petitioners. Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, Helen R. Carloss and Morton K. Rothschild for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Reported below: 155 F. 2d 23.  