
    No. 829.
    No. 830.
    Hill v. Lucas, Commissioner of Internal Revenue; and Plumer v. Same.
    May 26, 1930.
    
      Messrs. Robert G. Dodge and Harold S. Davis for petitioners. Solicitor General Thacher, Assistant Attorney General Youngquist, Messrs. Claude R. Branch, Sewall Key, J. Louis Monarch, Clarence M. Charest, and John MacC. Hudson for respondent.
   Petitions for writs of certiorari to the Circuit Court of Appeals for the First Circuit denied.  