
    No. 522.
    No. 523.
    Little Four Oil & Gas Co. v. Lewellyn, Formerly Collector; and Same v. Heiner, Collector of Internal Revenue.
    
      Mr. William G. Heiner for petitioner.
    
      Solicitor General Hughes, Assistant Attorney General Youngquist, and Messrs. Claude R. Branch, Sewall Key, A. H. Conner, W. Marvin Smith, Clarence M. Charest, and L. L. Baylies for respondents.
    January 27, 1930.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit denied.  