
    No. 64.
    Elkhorn Coal Co. v. Helvering, Commissioner of Internal Revenue.
    October 10, 1938.
    
      Mr. Leo H. Hoffman for petitioner.
    
      Solicitor General Jackson, Assistant Attorney General Morris,, and Messrs. Sewall Key and Ellis N. Slack for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fourth Circuit denied.  