
    No. 111.
    Doyle et ux. v. Helvering, Commissioner of Internal Revenue.
    October 14, 1940.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Mr; Thomas M. Wilkins for petitioners. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, and Joseph M. Jones for respondent.  