
    No. 455.
    Phillips et al. v. Commissioner of Internal Revenue.
    October 20, 1930.
    
      Messrs. Elkan Turk and Herman Goldman for petitioners. Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Claude R. Branch, Sewall Key, Morton K. Rothschild, Paul D. Miller, Clarence M. Cbarest, and Allin H. Pierce for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  