
    No. 954.
    De Coppet et al. v. Commissioner of Internal Revenue.
    June 3, 1940.
    
      Mr. Elden McFarland for petitioners.
    
      Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Arnold Raum; and Miss Helen R. Carloss for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  