
    No. 871.
    Fisher et al. v. Commissioner of Internal Revenue.
    May 6, 1940.
    
      Mr. Benjamin E. Jaffe for petitioners.
    
      Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Arnold Raum and Maurice J. Mahoney for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.

Mr. Justice Murphy took no part in the consideration and decision of this application.  