
    No. 609.
    Sheppard & Myers, Inc., v. Commissioner of Internal Revenue.
    January 26, 1931.
    
      Mr. John F. McCarron for petitioner. Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Claude R. Branch, Sew-all Key, Paul D. Miller, Clarence M. Cbarest, and Miss Helen R. Cfirloss for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied.  