
    No. 494.
    Herder et al. v. Helvering, Commissioner of Internal Revenue.
    December 4, 1939.
    
      Mr. Camden R. McAtee for petitioners. Solicitor General Jackson, Assistant Attorney General Clark, and Mr. Sewall Key for respondent.
   Petition for writ of certiorari to the Court of Appeals for the District of Columbia denied.  