
    Nos. 1254 and 1255.
    Zimmer, Substitute Trustee, v. New York State Tax Commission.
    June 1, 1942.
    
      Mr. Lydon F. Maider for petitioner. Messrs. John J. Bennett, Jr., Attorney General of the State of New York, Henry Epstein, Solicitor General, and Timothy F. Cohan, Assistant Attorney General, for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  